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A  D  I  G  E  S  T 


TAXATION  IN  THE  STATES, 


UNDER  THREE  HEADS, 


1.  MODE  OR  MACHmERY  OF  TAXATION; 

2.  STANDARD  OF  VALUATION; 

3.  PROPERTY  LIABLE  TO,  AND  EXEMPT  FROM, 

TAXATION. 


BY  ALFRED  B.  STREET. 


ALABAMA. 

ARKANSAS. 

CALIFORNIA. 

COLORADO. 

CONNECTICUT. 

DELAWAKK. 

FLORIDA. 

GEORGIA. 

ILLINOIS. 

INDIANA. 

IOWA. 

KANSAS. 

KJBNTUCKY. 


LOUISIANA. 

MAINE 

MARYLAND. 

MASSACHUSETTS. 

MICHIGAN. 

MINNESOTA. 

MISSISSIPPL 

MISSOURI. 

NEBRASKA. 

NEVADA. 

NEW  HAMPSHIRE. 

NEW  JERSEY. 


NORTH  CAROLINA. 

OHIO. 

OREGON. 

PENNSYLVANIA. 

RHODE  ISLAND. 

TENNESSEE. 

TEXAS. 

UTAH. 

VERMONT. 

\^RGINIA. 

WASHINGTON. 

WISCONSIN. 


Published  under  the  direction  of  the  Joint  Select  Committee  of  the  N.  Y.  Iiegi8< 

lature  appointed  to  revise  the  Assessment  Laws  ;  also  the  Report  on 

the  State  Assessment  Laws  by  the  Joint  Select  Committee 

appointed  by  the  Legislature  of  1862. 


ALBANY: 

WEED,  PARSONS  AND  COMPANY,  PRINTERS. 
1863. 


I 


Entered  according  to  act  of  Congress,  in  the  year  eighteen  hundred  and  siity-three, 

By  ALFRED  B.  STREET, 

in  the  Clerk's  office  of  the  Diatrict  Court  of  the  United  States  for  the  Northern  Di*. 

trict  of  New  York. 


MODE  OR  MACHINERY  OF  TAXATION  IN 
THE  SEVERAL  STATES. 


ALABAMA. 

Judge  of  Probate.  Tax  oflEl- 

Court  of  County  Commissioners  for  each  County,  cere. 

Tax  Assessors  for  each  County. 
Tax  Collector. 

The  court  of  county  commissioners  is  elected  by  the  peo-  oourtof 
pie  trienuially,  and  is  composed  of  the  judge  of  probate  and  musi^onw?.' 
four  commissioners. 

The  assessors  are  appointed  annually  by  the  court. 

The  collector  is  elected  by  the  people  of  the  county. 

The  assessor,  from  the  first  of  March  in  each  year,  as-  Assessment 
sesses  all  the  taxable  estate,  both  real  and  personal,  in  his  '"^'^®- 
county,  and  enters  the  assessment  in  separate  books,  and 
returns  the  same  to  the  county  judge  of  probate. 

Each  asscvssor  must  give  advertised  notice  of  when  and  Notice, 
where  the  assessment  shall  be  made. 

At  the  specified  time  and  place,  sworn  lists  of  all  taxable  ^^*- 
roperty,    made   by  the  owners  or   claimants,    are  to   be 
anded  in  by  them. 

If  the  list  is  not  handed  in,  a^ouble  tax  is  imposed  on  Failure  to 
said  property  by  the  assessor.  *'*'•     "^ 

In  August,  in  each  year,  the  court  of  county  commis-  oonn  to 
sioners  convene  to  examine  and  correct   the  returns  of  the  iTBte^* 
assessors. 

The  court  corrects  all  erijors  in  the  valuation  and  recti- 
fies all  mistakes  in  the  assessment  returns,  and  turns  them 
over  to  the  judge  of  probate,  who  shall  make  out  a  state- 
ment of  the  amount  assessed  against  each  taxpayer  ;  which 
statement,  after  comparison  with  the  original,  shall  be  deli- 
vered to  the  tax  collector. 

The  judge  of  probate  must,  by  first  of  May  in  each  year,  p"^*,^' 
also  forward  to  the  comptroller  of  public  accounts  a  cor-  forwards 
rect  abstract  from  the  assessment  books  of  the  total  value,  *'""™'^'  ^ 


romiilrol- 
lur 


T»x  ool- 
Uctor. 


DIGEST  OF  TAX  LAWS— ARKANSAS. 

amount  or  nnirihcr  of  tlie  general  items  on  subjects  of  taxia- 
tion  containijd  in  the  books  ;  the  aggregate  amount  of  taxes 
on  the  value,  amount  or  number  of  each  item  extended  in- 
to a  column,  and  the  total  amount  by  the  addition  of  the 
sums  so  extended  of  all  taxes  due  the  state  from  his  county. 
'J'he  Ux  collector  of  each  county  respectively  shall  pro- 
ceed to  collect  and  receive  frorn  and  after  the  1st  of  Octo- 
ber in  each  year,  from  every  person  chargeable  therewith, 
the  taxes  imposed  by  law  in  his  county.  In  default  of  pay- 
ment, tbe  collector  shall  sell  any  property  of  persons 
indebted,  sufficient  to  pay  the  taxes  due  and  costs. 


ARKANSAS. 


Tax  offl 
oers. 


Bchednle. 


Failure  to 

liBt. 


Aoconnt  of 

taxable 

property. 


Non-roel- 
dcut  laudfl. 


Auditor  of  Public  Accounts. 

County  Court. 

Slieriff,  ex,  officio,  Assessor  and  Collector. 

The  sheriff  of  each  county  is,  ex  officio,  assessor  for  hia 
county  (a  few  counties  excepted). 

Each  assessor,  immediately  after  1st  January,  annually, 
takes  an  accurate  list  of  all  taxable  inhabitants'  property 
and  privileges. 

The  list  is  divided  into  two  parts ;  one  containing  the 
names  of  residents  owning  taxable  property  in  the  county, 
the  other  the  non-residents. 

Said  list  shall  contain:  1st,  the  lands;  2d,  slaves  over 
five  and  under  sixty;  8d,  household  furniture  over  two 
hundred  dollars ;  4th,  horses,  asses,  mules,  and  neat  cattle 
over  two  years ;  5th,  goods,  wares  and  merchandise ;  6th, 
all  money  loaned  on  interest  beyond  the  amount  for  which 
the  same  person  pays  interest ;  7th,  all  capital  employed  in 
steamboats. 

The  assessor  shall  make  a  schedule  of  the  property  given 
in  by  each  person  for  taxation,  which  shall  be  sworn  to  by 
said  person  as  to  its  being  the  full  amount  of  taxable  pro- 
perty owned  by  him. 

If  any  person  ftiil  to  render  list  to  assessor,  or  the  latter 
thinks  the  one  rendered  is  incorrect  or  fraudulent,  he  shall 
ascertain  himself  the  taxable*  property,  and  assess  it  at 
double  the  value. 

The  assessor  shall  give  public  notice  of  time  and  place 
in  each  township  of  his  county  for  taking  accounts  of  the 
taxable  inhabitants  and  property  of  the  township. 

Each  non-resident  shall  annually  file  with  the  auditor  of 
public  accounts,  or  assessor,  under  oath,  a  list  of  his  lands 
in  the  state.  If  filed  with  auditor,  he  shall  furnish  the 
assessor  with  list 


DIGEST  OF  TAX  LAWS— CALIFORNIA.  5 

If  non-resident  fails  to  furnish  list,  the  assessor  shall 
assess  his  lands  at  double  the  value.  The  double  value  of 
all  lands  shall  not  be  less  than  six  dollars  per  acre. 

The  assessors  shall  make  out  a  correct  list  of  all  taxable  List, 
property,  which  shall  be  sworn  to  by  the  owner,  or  claim- 
ant.    They  shall  make  a  similar  list  of  property  of  non- 
residents, sworn  to  by  owners  or  claimants. 

Non-resident  lands  shall  be  valued  by  three  householders  Non-rcsi- 
where  lands  are  situated.  "  dentianda. 

Each  assessor  shall  file  ainiually  with  the  clerk  of  the 
county  court  of  his  county*  the  original  assessment  list 
made  by  him,  with  a  certified  copy,  and  give  public  notice 
of  filing. 

Each  person  aggrieved  by  the  assessment  may  appeal  to  Appeal, 
the  county  court  at  next  term,  and  have  the  assessment 
corrected. 

Immediately  after  the  assessment  list  shall  be  adjusted  Tax  books 
and  corrected  by  the  court,  and  the  state  and  county  tax 
stated  thereon,  the  clerk  of  said  court  shall  make  out  two 
tax  books,  one  for  the  collector  and  one  for  the  auditor  of 
public  accounts  ;  the  original  assessment  roll  shall  be  kept 
in  his  office. 

Said  clerk  shall  deliver  with  the  tax  book  a  warrant  to 
the  collector  to  collect  the  taxes  in  his  county. 

The  sheriff  is,  ex,  officio^  the  collector. 

CALIFORNIA. 

Board  of  Stamp  Commissioners. 

County  Assessor  for  each  County.  Tax  officers. 

Board  of  Equalization  for  each  County. 
Auditor  for  eacli  County'. 

Tax  Collector  for  each  County  (except  in  certain  counties  where  the 
Sherift'  is,  ex  officio,  Collector). 

Each  county  assessor  between  March  and  August  in  each  asspss- 
year  shall  assess  all  taxable  prooerty  in  his  district,  and 
shall  also  require  a  statement,  under  oath,  of  all  taxable  pro-  swom 
perty  from  the  owners  or  claimants.  .  Btatemenu 

If  they  refuse  or  neglect  such  statement,  the  assessor  shall 
make  an  approximate  estimate  of  the  same. 

At  the  same  time  and  in  same  manner  as  the  other  lists 
of  property  herein  required  are  given,  every  person  shall 
deliver,  under  oath,  a  list  of  all  the  property,  real  and  per- 
sonal, he  or  the  firm  of  which  he  is  a  member,  and  the  corpo- 
ration or  company  of  which  he  is  president,  ctishier,  trea- 
surer, secretary,  trustee  or  managing  agent,  owns,  claims  or 
has  charge  or  control  of  in  any  otlier  county  in  the  state, 
which  he  does  not  of  his  personal  knowledge  know  ha3 
been  assessed  in  such  other  county  for  that  year. 


6  DIGEST  OF  LAX  LAWS— CALIFORNIA. 

Each  assessor,  as  soon  as  be  shall  have  received  a  list  of 
any  property  in  another  county,  under  the  foregoing  sec- 
tion, shall  make  out  from  the  list.s  delivered  to  liirn  a  list 
for  each  count}''  in  wfich  any  taxable  property  may  be, 
and  shall  transmit  the  same  to  the  assessor  of  the  proper 
county,  who  shall  assess  the  same  as  other  taxable  pro- 
perty therein,  if  it  has  not  been  before  assessed  for  the  same 
year. 

The  assessor  shall  j^rcpare  a  tax  list  or  assessment  roll 
in  the  book  furnished  him  by  the  board  of  supervisors,  in 
wiiicli  shall  be  listed  or  assessed  all  the  real  estate  im- 
provements (m  real  estate  and  on  public  lands,  and  other 
})ersonal  property  witiiin  the  limits  of  the  county.  He 
shall  also  in  a  book  make  a  map  or  plan  of  the  various 
Vjlocks  within  any  incorporated  city  or  town,  and  mark 
thereon  the  various  subdivisions  as  they  are  assessed,  and 
in  each  sul)division  he  shall  mark  the  names  of  the  persons 
to  whom  it  is  assessed. 

On  or  before  first  Alonday  in  August  the  assessor  shall 
complete  his  tux  list  or  assessment  roll,  and  deliver  it,  with 
his  certificate  and  map  book,  and  all  of  the  original  lists  of 
property  given  to  him,  to  the  clerk  of  the  board  of  super- 
visors, who  then  shall  give  notice  of  the  fact,  specifying 
therein  the  time  of  meeting  of  the  board  of  equalization 
in  a  newspaper,  or  if  none,  as  board  of  supervisors  shall 
direct;  and  he  shall  keep  the  roll  open  in  his  office  for  pub- 
lic inspection. 

The  assessor  may  lawfully,  at  any  time  after  first  Mon- 
day in  August,  and  before  last  Saturday  in  October,  assess 
any  property  not  on  the  regular  list;  and  he  shall  enter 
such  assessment  in  a  separate  portion  of  the  tax  list  or  as- 
sessment roll,  under  the  head  of  "  subsequent  assessments," 
and  shall  deliver  a  true  copy  of  the  original  assessment  to 
the  county  auditors,  to  be  compared  by  him  with  the  en- 
tries in  the  a.ssessment  roll,  and  same  shall  then  be  filed 
with  the  clerk  of  board  of  supervisors. 
Board  of  The  supcrvisors  of  the  county  form  a  board  of  equaliza- 

u2n^^'^'     tion,  of  which  their  own  clerk  is  the  clerk. 

They  meet  in  August,  and  determine  all  complaints  of 
the  assessed  value  of  property,  and  correct  the  same  by  de- 
ducting or  adding  thereto.  The  assessor  shall  be  present 
during  the  equalization  of  his  roll,  and  make  statements ; 
and  the  recorder  of  the  county  shall  also  be  present,  with 
an  abstract  of  all  unsatisfied  mortgages  and  liens  on  record, 
for  the  guidance  of  the  board  in  their  equalization. 

If  the  board  finds  it  necessary  to  add  to  the  assessed  val- 
uation of  any  property  on  the  roll,  they  shall  notify  the 


DIGEST  OF  TAX  LAWS— CALIFORNIA.  7 

person  interested  of  the  day  when  they  shall  act  in  the  case 
and  allow  a  reasonable  time  to  appear. 

After  adjournment  of  board  in  September,  the  clerk  shall 
make  out  a  list  of  all  persons,  the  valuation  of  whose 
property  has  been  added  to,  with  the  amount  so  added  on 
the  roll,  who  have  not  appeared  before  board,  and  a  list  of 
all  property  added  to  as  above,  the  owners  of  which  had 
not  appeared  before  board,  and  the  board  of  supervisors 
shall  publish  same  in  a  newspaper,  or  if  none,  by  posting. 
Any  person,  as  above,  not  appearing  before  board  in  Sep- 
tember, may  appear  before  said  board  in  November,  and 
in  making  affidavit  that  he  had  no  knowledge  of  such 
increased  valuation  of  his  property,  he  shall  have  a  hear- 
ing before  board  and  the  determination  shall  then  be  final. 
The  clerk  of  said  board  shall  report  all  changes  made  to 
the  auditor,  who  shall  make  the  changes  required  in  the 
original  assessment  roll,  and  the  auditor  shall  report  in  his 
next  regular  statement  to  the  comptroller  of  state  such 
changes. 

On  adjournment  of  board,  the  clerk  shall  deliver  the  cor-  county 
rected  assessment  roll  to  the  county  auditor,  who  shall  add  *"^^'"- 
up  the  columns  of  valuations  and  deliver  a  true  certified 
copy,  styled  a  "Duplicate  Assessment  Roll,"  with  the  state, 
county  and  other  taxes,  and  map  and  plat  book  to  the  col- 
lector. 

The  collector  shall,  unless  otherwise  directed  by  board  of 
supervisors  in  the  respective  counties,  accompany  the  asses- 
sor through  the  county,  and,  on  entry  of  any  assessment  of 
movable  personal  property  to  any  person,  corporation,  fiira 
or  company,  who  docs  not  own  any  real  estate  in  the 
county,  to  demand  payment  of  the  taxes  on  same,  and  if 
such  person,  &c.,  shall  neglect  or  refuse  to  pay,  the  collec- 
tor shall  seize  sufficient  personal  property  of  such  person, 
&c.,  and  sell  on  notice  at  public  auction,  sufficient  to  satisfy 
said  taxes  and  the  expenses. 

The  collector,  on  receiving  the  duplicate  assessment  roll 
from  the  auditor,  shall  proceed  and  collect  the  taxes. 

The  governor,  treasurer  and  attorney-general,  shall  con-  gjamp  com- 
stitute  a  board  of  commissioners  of  stamp  duties,  who  shall  missiouers. 
take  charore  of  this  branch  of  revenue. 


DIGEST  OF  TAX  LAWS— COLORADO. 


Tax  offlccrs. 


County 
coinmis 
(•ioiiers  to 
levy  taxes 
iu  county. 


Inhabitant 
to  list. 


Kotice  to 
make  list. 


List. 


Census 
board. 


COLOllADO. 

Board  of  County  Commissioners. 

County  Assessor, 

Census  Board,  which  is  a 

B)ard  of  Equalizatiua. 

Board  of  Appeal. 

County  Treasurer,  ex  offido,  Tax  Collector. 

The  board  of  county  commissioners  shall  annually  levy 
the  following  taxes  on  the  assessed  value  of  taxable  pro- 
perty in  the  county. 

For  territorial  revenue,  three  mills  on  a  dollar  when  no 
rate  is  directed  by  the  census  board. 

For  ordinary  county  revenue,  including  support  of  the 
poor,  not  more  than  six  mills  on  a  dollar  and  a  poll  tax  of 
fifty  cents. 

For  the  support  of  schools,  not  less  than  one-half  mill, 
nor  more  than  two  mills  and  a  half  on  a  dollar ;  and. 

For  roads. 

Every  inhabitant  of  full  age  and  sound  mind  shall  list  all 
taxable  property  in  the  territory  of  which  he  is  cj^ner  or 
controls. 

The  assessor  of  each  county  shall,  in  March  of  each  year, 
leave  with  each  resident  of  the  county,  of  full  age  and 
sound  mind,  a  notice,  to  make  and  return  to  him,  within  a 
specified  time,  a  list  of  his  taxable  property. 

The  list  shall  contain : 

nis  lands  and  town  lots :  and  personal  property,  viz. : 

Amount  of  capital  in  merchandise  ; 

Amount  of  capital  in  manufactures ; 

Number  and  value  of  horses,  mules,  asses,  oxen,  sheep, 
swine,  goats,  carriages  and  vehicles  ;  amount  of  money  and 
credits;  of  clocks,  watches,  jewelry,  gold  and  silver  plate; 
number  and  value  of  musical  instruments ;  amount  of  taxa- 
ble household  furniture  ;  amount  in  stock  or  shares  in  any 
corporation  or  company  ;  amount  of  all  other  property  not 
enumerated,  and  the  number  of  polls. 

The  above  list  of  items  may  be  diminished,  enlarged  or 
varied,  by  the  census  board,  which  consists  of  the  county 
commissioners,  the  county  clerk,  and  treasurer,  so  as  to 
obtain  such  facts  as  they  deem  advisable. 

The  census  board  shall  furnish  the  assessor  with  blank 
forms  for  the  assessments,  and  such  instructions  as  to  secure 
full  and  uniform  assessments  and  returns. 

The  list  must  be  signed  and  sworn  to  by  the  person 
making  it. 


DIGEST  OF  TAX  LAWS— COLORADO.  9 

If  sacli  person  fails  to  render  the  list,  the  assessor  shall  ft.uemeut! 
ascertain  the  number  and  value  of  the  several  species  of 
property  required,  and  return  the  statements  to  the  county 
office  when  he  returns  his  assessment  roll. 

All  property  is  to  be  valued  by  the  assessor  except  such 
as  is  herein  required  to  be  valued  by  the  owner. 

On  or  before  1st  of  June  the  assessor  shall  make  out  and  Assessment 
deliver  an  assessment  roll  to  the  county  clerk,  which  roll  is  '''^"" 
to  be  verified  by  his  oath. 

The  clei'k  shall  make  an  abstract  of  roll  and  transmit  it  Abstract, 
to  ihe  auditor  of  the  territory ;  but  the  census  board  is 
authorized   to  add  to  or  diminish  it,  and  to  require  such 
different  further  matters  to  be  returned  as  it  deems  proper. 

The  census  board  shall  be  a  board  of  equalization,  and  Board  of 
shall  examine  the  various  assessments  as  regards  the  ter-  tilmV^*" 
ritorial  tax,  and  equalize  the  rate  of  assessment,  when  not 
made  uniform  by  the  assessors.  The  equalization  may  be 
made  by  changing  the  assessments;  varying  the  rate  of 
taxation  in  the  counties;  leaving  unchanged  as  far  as  prac- 
ticable what  would  have  been  the  aggregate  of  valuation 
had  no  such  equalization  been  made. 

The  auditor,  in  July,  transmits  to  the  clerk  of  each  county  Auditor 
a  statement  of  the  changes  (if  any)  in  the  assessment,  and 
the  rate  of  territorial  tax  to  be  levied  and  collected  in  his 
county. 

The  county  clerk  and  treasurer  constitute  a  board  of  goardof 
appeal  to  correct  any  errors  complained  of  to  the  board  by  appeal. 
any  aggrieved  person. 

On  the  second  Monday  in  July  the  board  of  county  com-  . 

missioners  shall  levy  the  requisite  taxes  for  the   current  taxes, 
year,  and  they  may  be  levied  at  any  time  after  1st  of  July, 
if  the  statement  has  been  received  from  the  census  board. 

After  the  taxes  are  levied,  the  clerk  shall  make  out  a  ^ax  list, 
tax  list,  in  a  tabular  form,   and  attach  to  it  his  warrant 
requiring  the  county  treasurer  to  collect  the  taxes  therein 
levied. 

The  said  treasurer  (who  is,  ex  officio^  collector),  on  receiv-  Treasurer 
ing  the  tax  list  and  warrant,  shall  proceed  and  collect  the  ex  officio,' 
taxes  therein  levied,  and  return  the  same  to   the  office  of  *^" 
the  territorial  treasurer. 
3 


10 


DIGEST  OF  TAX  LAWS— CONNECTICUT. 


CONNECTICUT. 


Tax  officers. 


ASBORSOrfl 

and  board 
of  relieC 


LIfU  to  bo 
required. 


When 
assessor  to 
liBt. 


Assceoora 
to  equnlize 
valuation 
and  make 
abptract  of 
list  for 
inspection. 


Duties  of 
board  of 
relief. 


Abstract 
transmitted 
to  comp- 
troller. 


Companies 
to  inform  of 
stockhold- 
ers; 

amonnt  of 
stock,  &c. 


A  BsossorR  of  the  Towns. 

Uoard  of  Relief. 

Board  of  Kqualization. 

Town  Clerk. 

Collector. 

Justice  of  the  Peace. 

The  towns  sliall  annually  elect  one  or  more  (not  exceed- 
ing five)  as.se.ssors  ;  and  one  or  more  electors  (not  exceeding 
five)  shall  be  chosen  to  constitute  a  board  of  relief.  The 
assessors  shall,  in  October  in  each  year,  publicly  require 
from  all  taxable  persons  in  their  town,  written  or  printed  listi* 
of  the  taxable  property  belonging  to  them  on  the  tirst  of 
said  month,  specifying  the  different  kinds  and  value;  and 
said  assessors,  by  viewing  said  property  or  otherwi.se,  shall 
obtain  such  other  information  as  may  be  necessary  to  amend, 
add  to  or  fill  up  said  lists. 

If  any  person  shall  not,  on  or  before  the  1st  of  Novem- 
ber, furnish  said  list,  the  assessor  shall  fill  out  a  list  for 
such  person,  at  the  pivsent  full,  just  value  of  the  taxable 
property. 

When  the  lists  have  been  so  received  or  made  by  the 
asses.sor,  they  shall  equalize  the  valuation  of  the  property 
to  be  assessed,  and  make  any  other  assessments  onjitted  by 
mistake  or  required  by  law,  m.ake  an  abstract  of  the  list  and 
lodge  it  in  the  town  clerk's  ofiice,  on  or  before  the  1st  of 
December  in  each  year;  and  the  town  clerk  shall  exhibit 
said  lists  and  valuations  to  the  inspection  of  every  person 
liable  to  pay  taxes. 

The  board  of  relief  shall  meet  in  January  in  each  year, 
having  given  public  notice,  in  the  town  to  which  such 
board  belong.s,  and  hear  appeals  from  the  doings  of  the 
assessors ;  and  also  equalize  the  valuations  and  assessment 
lists  of  vSaid  town  ;  and  in  doing  so  may  increase  or  reduce 
the  list  of  any  person,  but  must  give  him  notice  to  appear 
and  show  cause  why  the  list  should  not  be  increased. 

The  town  clerk  of  each  town,  after  such  hsts  shall  have 
been  received,  examined  and  corrected  by  the  board  of 
relief,  shall,  on  or  before  the  1st  of  March,  in  each  year, 
transmit  an  abstract  of  said  lists  to  the  comptroller. 

The  cashiers  of  banks,  and  secretaries  and  clerks  of  insu- 
rance and  other  companies,  shall  inform  the  assessors  of 
each  town,  at  a  stated  time,  of  the  names  of  the  stockholders 
and  amount  of  stock  owned  by  each,  and  its  market  value; 
also  the  names  of  any  person  in  said  town  whose  stock  or 
bonds  may  be  held  by  an^^  such  company  as  security  for 
any  loan,  or  as  collateral  to  any  indebtedness  or  liabihty, 


DIGEST  OF  TAX  LAWS— CONNECTICUT.  U 

the  amount  and  description  of  such  stock  or  bonds  ;  and  if 
such  owner  shall  transfer  such  stock,  to  evade  taxation,  he 
shall  forfeit  to  the  treasurer  of  the  town  a  sum  equal  to  one 
per  cent  of  the  ratable  value  of  such  stock. 

Resident  or  non-resident  owners  of  moneys  in  savings  ^""n^**" 
banks  exceeding  two  hundred  and  fifty  dollars,  shall  be  ^|?^^j?^®^ 
taxed  for  such  excess,  and  shall  be  set  down  in  list  at 
six  per  cent ;  and  in  case  of  resident  owners,  the  treasurers 
of  the  banks  shall  give  annually  the  notice  as  in  case  of 
stocks;  and  the  moneys  ^foresaid  belonging  to  non-resi- 
dent owners,  shall  be  taxed  as  other  similar  estate,  and  the 
amount  of  all  county,  town,  and  society  taxes  arising 
thereon,  shall  be,  by  the  several  collectors,  paid  to  the  trea- 
surer of  the  state. 

The  Treasurers  of  the  several  savings  banks  and  savings  fj^j^g^t 
and  building  associations  shall  annually  on  the  1st  of  July  of  savinga 
or  ten  days   thereafter,  at  a  given  time,   deliver  to  the  oTassoda- 
comptroller  of  public  accounts,  a  sworn  statement  of  the  ^'°"^- 
total  amount  of  all  deposits  and  stocks  in  said  institutions 
on  that  day ;  and  said  savings  and  associations  shall  pay 
to  the  treasurer  of  the  state,  tor  its  use,  a  sum  equal  to 
one-fourth  of  one  per  cent  on  the  total  amount  of  deposits 
and  stock  in   said  savings  and  associations  on  that  day. 
And  said  savings  banks  shall  also  at  same  time  pay  to  the 
said  treasurer  for  use  of  state,  a  sum  equal  to  three-six-  ^^J"^^"*®' 
teenths  of  one  per  cent  upon  the  total  amount  of  deposits  cent  on 
in  said  savings  banks  on  thit  day  which  shall  be  in  lieu  an^untof 
of  all  other  taxi-s  on  such  institutions,  or  deposits  or  stock  deposits, 
therein  after  the  time  aforesaid;  provided,  that  it  shall  not 
be  so  construed  as  to  exempt  from  taxation  any  real  estate 
held  by  such  savings  banks  and  associations,  over  and 
above  what  may  be  required  and  used  by  such  institutions 
for  the  transaction  of  its  apj^ropriate  business. 

The  cashiers  of  the  several  banks,  and  clerks  or  secre-  ft'^fement 
taries  of  the  several  insurance  companies  established    in  ot  banks 

1  •  1  1         r»       1   •    1      •  1-11  1  J      andinsn- 

this  state,  the  stock  or  which  is  now  liable  to  be  taxed,  ranee  com- 
shall,  annually  on  the  1st  of  October,  or  within  ten  days  ^*°'''®' 
thereafter,  deliver  to  the  com{)t roller  of  public  accounts,  a 
sworn  statement  of  the  total  amount  of  the  capital  stock 
which  has  been  paid  in,  and  its  market  value,  and  shall  at 
same  time  pay  to  the  treasurer  of  the  state  for  its  use,  a  sum 
equal  to  one-eighth  of  one  per  cent  of  the  value  of  such 
stock  of  their  respective  institutions  now  liable  to  be 
taxed ;  and  if  any  of  the  above  officers  shall  not  comply 
with  the  above  requisitions,  such  institutions  shall  forfeit 
one  per  cent  on  the  total  amount  of  such  capital  to  the 
treasurer  of  the  state  for  its  use. 


12 


DIGEST  OF  TAX  LAWS— CONNECTICUT. 


Brinks,  in- 
surniicB  and 
other  com 
panics  to 
givo  a 
ftworn  list 
of  non- 
rcsidiMit 
Btockhold- 


PajTncnl  of 
two-thirds 
of  1  piT  cent 
of  the  value 
of  all  the 
stock. 


Moneys, 
debts  at 
interest, 
Ac.  set  in 
list  at  (> 
per  cuut. 


When 
assessor 
shall  add 
moneys, 
&c.  to  list. 
Appeal. 


Duties  of 
board  of 
relief  iu 
certain 
cases. 


Tlic  casliicrs  of  banks,  and  the  .secretaries  or  cJerk.s  of 
iiisiii-ance  or  other  eoinpaiiies,  shall  annually  on  or  bd'oi-o 
the  1st  of  Oetober,  deliver  to  tlu;  comptroller  of  public 
accounts  a  list,  under  oath,  of  all  taxable  non-residents, 
who  were  on  said  day  stockholders  in  said  banks  and  com- 
panies, with  the  number  of  the  shares  and  market  value,  or 
amount  of  the  taxable  deposits  belonging  to  each  of  such 
stockholders  or  depositoi-s. 

The  said  officers  shall  annually  on  1st  of  July,  pay  to 
the  treasurer  of  this  state  a  siiiij^  equal  lo  twotliirds  of  one 
per  cent  of  the  value  of  all  the  stock  of  their  respective 
institutions  owned  or  held  on  said  1st  of  October  by  non- 
residents; and  each  of  said  institutions  shall  have  a  lien 
on  the  stock  of  each  non-resident  stockholder  for  the 
reimbursement  of  such  sum  so  required  to  be  paid. 

All  moneys  and  debts  at  interest  evidenced  by  bonds, 
not<^s,  or  other  written  obligations  of  responsible  persons, 
resident  in  this  state,  oi-  elsewhere,  except  moneys  lent  to 
this  state,  all  moneys  at  interest,  secured  by  mortgage  on 
real  estate  in  this  state  or  elsewhere,  and  all  moneys 
invested  in  any  stock  of  the  United  States  or  of  eitlier  of 
the  states,  or  in  stocks  issued  or  created  by  any  city,  town 
or  other  community,  shall  be  valued  and  set  in  the  list  ol 
the  owner  at  six  per  cent. 

If  owner  omits  listing  such  moneys  and  debts,  the  asses- 
sors shall  add  thern  to  list  at  six  per  cent  value,  and  give 
notice  to  such  person,  who*  may  appeal  to  the  board  of 
relief  which,  if  it  finds  the  person  to  be  aggrieved,  shall 
deduct  such  addition ;  but  if  such  person,  having  been 
notified,  does  not  appeal,  the  doings  of  the  assessors  shall 
stand. 

A  person  owing  a  debt  which  has  been  set  down  in  his 
list,  bat  which  is  liable  to  be  set  in  the  list  of  the  creditor, 
may  apply  to  the  board  of  relief,  who  shall  deduct  the  debt 
from  the  debtor's  list  and  add  it  to  the  creditor's  if  resident 
in  the  town ;  if  not,  then  board  shall  notify  the  board  of 
relief  of  the  creditor's  town,  who  shall  add  it  to  creditors 
list.  So  much  of  said  debt  as  may  be  necessary  to  aksorb 
the  personal  estate  set  in  the  list  of  such  person,  shall  be 
deducted  at  the  rate  of  six  per  cent,  and  the  residue  of  said 
debt,  if  any,  shall  be  taken  from  his  list  at  the  rate  of  three 
per  cent.  No  such  addition,  however,  shall  be  made  by 
any  board  of  relief  to  the  list  of  any  creditor  without 
giving  him  notice  to  show  cause  why  such  addition  should 
not  be  made,  and  also  no  deduction  shall  be  made  from  the 
debtor's  list,  except  from  the  list  of  real  and  personal  estate 
assessed  and  set  in  the  list  of  such  debtor. 


DIGEST  OF  TAX  LAWS— CONNECTICUT  .  13 

Real  estate  of  corporations  over  and  above  what  is  re-  corporate 
quired  and  used  bj  them  for  their  appropriate  business,  oTer^wifai 
shall  be  liable  to  be  assessed  and  set  in  the  list  of  the  cor-  assessed. 
poration  in  the  town  where  such  estate  is  situated,  and  shall 
be  liable  to  taxation  to  the  same  extent  as  if  owned  by  an 
individual. 

The  penalty  on  persons  for  false  lists  is  threefold  the  rate  Penalty  for 
per  cent  on  their  taxable  property.  If  assessors  shall  omit  umfJifm' 
any  taxable  estate  in  their  lists,  by  a  certain  time,  the  board  'jy  ^-f.c-^s-jrs 

^-'    ,.    ,.   .,.  .        f,  ,',.''  T       1      11        1         •  1    Bupplied  by 

oi  relier,  il  estate  is  aiterwaras  aiscovered,  snail  value  it  and  board  of 
set  it  in  the  list  at  threefold  the  rate  per  cent  that  the  same  ^^  ''^ ' 
kind  of  property  is  rated,  unless  the  owner  can  show  it  was 
omitted  by  mistake,  in  which  case  it  shall  be  set  in  the  list 
at  the  same  rate  as  if  it  had  not  been  omitted ;  and  when- 
ever a  poll  shall  have  been  omitted,  the  said  board  shall  set 
it  in  the  list. 

The  taxable  property  of  non-residents  shall  be  arranged  in  Non-resi- 
separate  assessment  lists,  and  valued  by  the  assessors  from  pertyl'tww 
the  best  information  to  be  obtained,  with  or  without  the  ^'^'"'-"d- 
written  lists  of  the  owners. 

The  treasurer  and  comptroller  shall  constitute  a  board  Board  of 
of  equalization,  and  shall  meet  annually  in  March  and  tion.''^^" 
equalize  and  adjust  the  assess>nent  list  of  the  several  articles 
of  taxable  property  which  compose  the  lists  of  the  towns, 
by  adding  to  or  deducting  from  the  list  of  any  tow'n,  or 
any  part  thereof,  such  sum  per  cent  as  when  compared  with 
the  valuations  of  other  towns,  will  equalize  the  same  ;  and  » 

such  lists  shall  then  constitute  the  general  list  of  the  state. 

If  the  board  shall  add  to  or  deduct  from  the  list  of  anjr 
town,  the  comptroller  shall,  by  a  given  time  in  each  year, 
notify  the  town  clerk,  who  shall  add  to  or  deduct  from  each  • 
separate  list  of  said  town  such  rate  per  cent  on  each  articl| 
as  shall  have  been  increased  or  diminished. 

The  assessment  list  in  each  town,  as  made  and  corrected  y^^^^^il^^^ 
by  the  assessors  and  board  of  relief,  shall  be  the  list  on  the  one  on 
which  all  county,  town,  society,  school  district  and  high-  rre'ia'ci".'"' 
way  taxes  shall  be  laid. 

Merchants  shall  be  liable  to  be  assessed  for  the  average  Merdi.iuts 
amount  of  goods  kept  on  hand  for  sale  during  the  year,  u'^ses^-ed. 
with  the  addition  of  all  debts  due  them  from  responsible 
persons,  and  any  merchant  may  have  a  deduction  from  his 
list  of  all  debts  owing  by  him,  whether  such  debts  are  due 
parties  residing  in  this  state  or  otherwise. 

Wlienever  the  General  Assembly  shall  grant  a  tax  to  be  ?f«te  tas 
levied  upon  the  inhabitants  of  the  state,  it  shall  bo  laid  on  jfunc"";  list 
the  general  list  completed  according  to  law  :  and  the  trea- 
surer of  the  state,  without  further  notice,  shall  issue  his 


u 


DIGEST  OF  TAX  LAWS— DELAWARE. 


warrants  to  tlie  collectors  of  such  tax  in  each  town  in  the 
state,  commanding  them  to  levy,  collect  and  pay  the  same 
into  the  treasury  of  tiie  state  at  the  time  appointed. 

The  collectors  of  state  taxes  in  each  town  siiall  collect 
such  tax,  and  pay  it  U)  the  said  treasurer. 

Whenever  any  town  or  other  community  authorized  to 
raise  money  by  taxation,  shall  lay  a  tax,  they  shall  appoint 
some  proper  person  to  be  collect<;r,  and  the  selectmen  of 
towns  and  committeemen  of  otlier  communities,  shall  make 
out  rate  bills  for  the  same,  containing  the  proportion  each 
person  is  bound  to  pay,  according  to  the  list  made  and 
completed,  required  by  law  ;  and  shall  apply  to  some  jus- 
warrant  for  tice  of  the  peace,  who  shall  issue  a  warrant  for  collecting 
tax  of  town  such  tax,  directed  to  the  collector  appointed  to  collect  the 
communf-  Same  ;  and  the  said  collectors  shall  collect  and  pay  the  same 
ties,  within  the  time  limited  by  the  town  or  community  im- 

posing the  same. 


Collectorii. 


Appolnt- 

niunt  of 
collector. 


Bate  bills. 


TaxofiScers. 


Aascgsment 
of  persoual 
property 
ex£ry4 
jrears  and  of 
real  3  years. 


Hondreds. 


AsBeesment 
by  assessor 
of real 
property. 


Personal 
property. 


DELAWARE. 

Levy  Court. 
Clerk  of  the  Peace. 
Assessors. 
Collectors. 

A  general  assessment  of  persons  and  personal  property 
in  each  county  shall  stand  and  be  acted  on  for  four  years ; 
and  of  real,  for  eight  years.  Annual  assessments  shall  also 
be  made  of  persons  arriving  at  twenty-one  years,  or  have 
come  to  reside  in  county,  or  have  been  omitted  since  as- 
sessment. 

The  state  is  divided  into  three  counties,  and  the  coun- 
ties into  twenty-six  hundreds. 

The  assessor  in  each  hundred  shall,  in  the  year  of  a 
general  assessment  of  real  estate,  take  an  account  of  land 
therein,  specifying  the  acres  belonging  to  each  owner, 
whether  improved  or  not,  and  assess  the  same.  He  can 
call  on  owner  for  the  quantity  thereof,  and  for  same  purpose 
on  the  office  of  records. 

He  shall  also  take  account  of  lots  and  houses  in  cities 
and  villages,  by  whom  held,  and  value ;  and,  if  necessary, 
call  on  owner  for  the  quantity,  value  and  rents. 

He  shall  also  assess  all  the  taxable  personal  property  in 
his  hundred,  and  make  a  written  statement  thereof,  showing 
the  names  of  owners,  different  kinds  of  property,  the  value, 
amount  of  each  owner's  assessment,  ana  amount  ot  assess- 
ment of  the  whole  hundred. 


DIGEST  OF  TAX  LAWS— DELAWARE.  15 

If  owner  of  property  is  unknown,  he  shall  nevertheless 
value  said  property. 

Every  owner  or  manager  of  taxable  real  or  personal  '^*' 
property  shall  give  to  assessor,  if  required,  an  account 
thereof  in  writing,  with  owner's  name.  If  he  gives  a  par- 
tial account  to  avoid  tax,  he  shall  be  fined  the  full  value 
of  omitted  property,  if  personal ;  if  real,  forty  dollars.  He 
shall  be  fined  also  for  any  refusal  or  neglect  in  his  account; 
and  fur  removing  property  to  avoid  assessment,  shall  pay 
double  the  proper  assessment. 

Each  assessor  shall  return  his  assessment  to  the  levy 
court  in  February  of  each  year,  and  shall  attend  court. 

To  enable  the  levy  court  to  assess  his  property,  he  shall 
deliver  to  said  court  in  February  in  the  year  of  a  general 
assessment  of  real  and  personal  property,  a  statement 
thereof  on  oath. 

The  levy  court  of  each  county  is  composed  of  commis-  Levy  court, 
sioners,  varying  in  number  in  dach  county,  elected  by  the 
counties.     They  meet  three  times  a  year. 

In  November  the  court  gives  instructions  to  the  asses-  Dutiea. 
sors,  and  m  February  values  the  property,  real  and  personal, 
and  determines  the  poll  assessment  of  each  assessor. 

At  the  same  meeting  the  court  may  examine,  correct,  and  ^^y  corre«t 

111  1    siBsess- 

may  add  to  the  assessments  returned  by  the  assessors ;  and  menu, 
may  require  any  person  omitted   by  assessor  to  appear 
and  render  a  statement  of  his  taxable  property,  and  shall 
assess  such  property. 

It  shall  be  the  special  duty  of  the  court  to  see  that  the 
principle  of  assessing  property  at  its  true  value  be  carried 
out  by  the  assessor. 

The  levy  court  in  each  county  shall  also  sit  as  a  court  Levy  conrt, 
of  appeal  in  March  of  every  year.  appe'di' 

They  have  power,  either  on  appeal  or  their  own  exami- 
nation, to  add  to  or  diminish  any  assessment,  and  correct 
the  assessment  list,  and  exercise  a  general  supervision  over 
the  whole  matter  of  assessment 

They  shall  equalize  all  assessments  accordinc;  to  right  Aieo court 
and  justice.  tion. 

An  assessment  list  shall  not  be  called  in  question  else-  itsdeci*- 
where  than  in  the  levy  court;  and  the  same,  as  it  shall  bjvo. 
stand  in  said  court,  shall  be  conclusive. 

The  said  court  shall  also  apportion  the  road,  poor  and 
county  taxes. 

It  shall,  in  April  in  each  year,  issue  a  duplicate  of  the  conccto™. 
assessment  list  with  a  warrant  of  collection,  to  the  collector 
of  each  hundred  (whom  the  court  of  each  county  appoints)^ 
who  proceeds  to  collect  the  taxes. 


16 


DIGEST  OF  TAX  LAWS— FLORmA. 


Clerk  of  the 
peace. 


The  clerk  of  the  peace  in  the  respective  counties  shall 
dispense  tavern  and  peddler  licenses,  and  retailers  of  goods, 
wares  and  merchandise;  shall  act  as  clerk  to  the  levy  court, 
and  shall  post  in  some  public  place  in  each  hundred  in  his 
county,  the  persons  and  their  assessments  of  such  hundred. 

He  shall  also  furnish  the  auditor,  in  every  j'car  in  which 
a  general  assessment  of  real  or  personal  property  is  re- 
turned, two  certified  abstl*acts  of  such  assessment  for  each 
hundred. 


FLORIDA, 


Tax  offlcerB. 


Bctnrn. 


Assessor's 
doubt  as  to 
CorroctncBB 
of  returns. 


Commis- 
Biou. 


Refnsal  to 

make 

return. 


Undervalu- 
ing of 
property. 


Dntiesof 
county 
commis- 
Biouevs  as 
to  oasessore 


Assessor. 

County  Commissioners. 

Collector. 


Any  person  making  a  return  of  taxable  property  shall 
state  the  number  of  slaves,  acres  of  land,  head  of  horses, 
asses,  mules,  neat  cattle,  swine,  sheep,  or  other  things  pro- 
per to  enumerate. 

Should  the  assessor  have  any  doubt  as  to  the  correctness 
of  such  return,  or  any  part  of  it,  either  as  to  number  or 
value,  he  shall  lay  the  same  before  the  county  commis- 
sioners of  the  county  where  the  case  may  occur,  and  the 
commissioners  shall  appoint  a  commission  of  three  persons 
to  inquire  into  the  correctness  of  said  return  and  report  to 
said  commissioners  under  oath,  and  the  valuation  of  said 
commission  shall  be  taken  as  the  true  assessment  in  such 


cases. 


Whenever  any  person  shall  refuse  to  make  his  tax  return 
to  the  tax  assessor  of  any  county,  it  sliall  be  the  duty  of  such 
assessor  to  report  such  refusal  to  the  judge  of  probate  of 
the  county,  who  shall  issue  execution  against  the  party 
for  a  sura  not  less  than  an  amount  which  he  may  deem 
will  fully  cover  the  amount  of  taxes  due  the  state  and 
county  by  the  party  refusing  to  make  such  return. 

The  assessor  shall  not  receive  any  return  of  taxes  except 
under  oath,  and  in  all  cases  when  he  has  reason  to  suppose 
that  in  any  return  the  property  has  been  undervalued,  he 
shall  report  the  same  to  the  county  commissioners. 

It  shall  be  their  duty,  before  any  tax  books  are  received 
from  any  tax  assessor,  to  require  of  said  assessor  an  oath  or 
affirmation  that  all  the  taxes  on  the  regular  list  have  been 
returned  under  oath,  and  that  he  believes  that  the  said  pro- 
perty has  been  returned  at  its  true  value,  and  that  said 
returns  embrace  all  the  taxable  property  of  the  parties 
making  the  same  within  the  limits  of  said  county. 


DIGEST  OF  TAX  LAWS— FLORIDA.  17 

The  board  of  county  commissioner.^  shall  between  1st  J'y,y,{ty'tax 
of  January  and  1st  of  March,  in  each  year,  levy  a  county  andcbiiec- 
tax,  which  shall  be  appropriated  to  discharge  the  demands 
on  their  respective  counties,  upon  the  same  persons  and 
species  of  property  as  are  subject  to  state  tax  according  to 
the  assessment  of  that  year,  but  the  tax  so  levied  shall  not 
exceed  fifty  per  cent  upon  the  amount  of  the  state  tax,  and 
the  same  shall  be  assessed  and  collected  by  the  same  per- 
sons in  each  county,  and  at  the  same  time,  and  in  the  same 
manner  that  the  taxes  of  the  state  are  assessed  and  collected, 
and  shall  be  paid  into  the  hands  of  the  county  treasurer  at 
the  same  time  that  the  state  taxes  are  required  to  be  paid, 
and  shall  be,  in  all  respects,  under  the  same  regulations 
and  restrictions  which  by  law  are  provided  for  the  due 
assessment,  collection  and  payment  of  the  state  tax,  and 
the  assessor  and  sheriff  shall  be  allowed  the  same  compen- 
sation for  assessing  and  collecting  thecount}'-  tax,  as  for  the 
statie  tax. 

The  several  incorporated  towns  in  this  state  may,  and  ^a°xes°™'""* 
they  are  hereby  authorized  to  levy  and  collect  a  tax  for 
corporation  purposes  upon  all  the  kinds  of  property  and 
subjects  of  taxation  recognized  as  subjects  of  state  taxation ; 
provided,  the  tax  so  assessed  and  collected  by  the  authority 
of  any  incorporation  in  this  state  shall  not  exceed  fift\^  per 
centum  upon  the  amount  of  the  state  tax:  provided, 
however,  that  no  city  or  incorporated  town  or  county  shall 
in  any  wise  be  prevented  from  levying  a  tax  upon  all  such 
property  or  subjects  of  taxation  as  is  not  mentioned  as 
taxable  by  this  act. 

A  board  of  countv  commissioners  of  each  county  shall,  in  county 

.  .  ,  "^  colli  mid 

September,  in  each  year,  hold  at  their  respective  county  sioners  to 
seats,  a  special  court  or  session  to  examine  the  list  of  in-  venuist^"^" 
solvencies  and  overcharges  that  may  be  returned  by  the  ''".'^  'i°"^" 
sheriffs  of  their  respective  counties  and  shall  certify  such 
allowance  as  may  appear  just  and  right  to  the  comptroller 
of  the  treasury,  who  shall  allow  the  same  so  certified  to  the 
sheriff  in  the  settlement  of  his  accounts;  the  said  court  or  Board  to 
board  shall  have  power  to  grant  relief  to  all  such  persons  as  fo  person's 
may  have  been  overcharged  or  improperly  taxed  in  any  way  "s^'f'c^'^'i- 
or  manner  whatever. 

The  sheriffs  of  the  several  counties  of  this  state,  shall  be,  sheriffs,  ex 
ex  officio^  collectors  of  the  taxes  in  their  respective  counties  coUectorB. 
as  well  for  count}^  as  state  purposes,  and  shall,  in  addition 
to  their  official  bond,  give  bond  for  the  faithful  performance 
of  their  duties;  and  from  and  after  the  1st  of  October  in  ^Jf/^^" 
each  year,  shall  have  power  to  make  distress  and  sale  of  wiieu  and 
goods  and  chattels,  lands  and  tenements  of  all  delinquents  made. 
3 


18 


DIGEST  OF  TAX  LAWS— GEORGIA. 


Notice  of 
sale. 


who  shall  not  have  made  payment  of  the  taxes  due  for  that 
year. 

Notice  of  such  sale  shall  be  given  by  advertisement  at 
the  door  of  the  court  house  of  the  proper  county,  and  at 
least  two  other  public  places  within  the  county,  at  least  ten 
days  previous  to  the  day  of  sale,  when  the  distress  shall  be 
of  goods  and  chattels  within  the  county  ;  and  where  the 
delinquent  has  no  goods  and  chattels  within  the  county, 
then  the  lands  and  tenements  of  said  dehnquent  within  the 
county  may  be  sold  by  the  sheriff,  or  so  much  thereof,  as 
shall  be  sufficient  to  pay  and  satisfy  the  amount  of  taxes 
due  from  such  delinquent,  together  with  all  costs  and 
charges  arising  thereon. 


Tax  ofQcere. 


Receiver  of 
tar. 

Returns. 
Duties. 


Ust. 


GEORGIA. 

The  Governor. 

ComptroUer-GeneraL 

Treasurer. 

Receiver  for  each  County. 

The  receiver  of  the  tax  returns  in  each  county  shall  re- 
ceive all  returns  to  him  on  the  oath  of  the  persons  making 
them,  and  at  such  valuation  as  they  may  affix;  and  if  such 
persons  fail  to  make  return,  or  affix  a  value,  the  receiver 
shall  make  such  valuation,  and  assess  the  tax ;  and  in  cases 
where  no  return  is  made,  or  no  valuation  made  by  the  per 
son  returning,  he  shall  assess  a  double  tax. 

All  persons  shall  in  their  account,  give  every  tract  of 
land,  its  acres,  locality  and  quality,  and  the  aggregate 
value,  including  the  value  of  the  buildings,  machinery,  toll 
bridges  or  ferries  on  the  same ;  also  a  classification  of  the 
taxable  persowal  estate,  specifying  the  number  of  slaves 
and  value  ;  and  aggregate  of  all  other  chattels,  moneys  and 
solvent  debts,  due  or  to  become  due. 

The  receiver  shall  enter  the  above  taxables  in  a  book  or 
digest,  with  the  appraised  value  thereof,  and  return  one 
copy  to  the  comptroller-general;  one  to  the  clerk  of  the 
inferior  court,  and  one  to  the  tax  collector. 

In  the  digest  shall  be  made  out  an  abstract,  stating  each 
subject  of  taxation  ;  the  amount  of  aggregate  value  of  each, 
the  number  of  acres  of  land,  number  of  slaves,  polls,  free 
persons  of  color,  professions,  dentists,  and  daguerreian 
artists. 

The  comptroller-general  shall  examine  and  correct  said 
digest ;  shall  ascertain  the  aggregate  amount  of  each,  and 
all  the  digests  and  report  same  to  the  governor,  who,  with 
Bat*  of  tax.  the  comptroller,  shall  assess  such  a  rate  per  cent,  not  exceed- 


Digest 


Abstract. 


Comptrol- 
ler Oeueral, 


Governor. 


DIGEST  OF  TAX  LAWS— ILLINOIS.  19 

ing  one-twelfth  of  one  per  cent,  on  the  entire  amount,  as 

will  raise  an  amount  of  revenue  corresponding  to  the  wants 

of  the  state,  and  notify  the  several  tax  collectors  through-  J^^^^^°^- 

out  the  state  of  the  rate  per  cent  so  imposed,  and  the  amount 

to  be  collected,  by  each,  in  each  county. 

The  amount  so  required  to  be  assessed  and  collected  shall 
not  exceed  the  sum  of  three  hundred  and  seventy- tive  thou- 
sand dollars  annually. 

The  comptroller-general  and  treasurer,  after  the  return  comptroi- 
of  taxes  has  been  made  by  the  tax  receivers  of  the  counties,  'a^.J'd'^TrJasD. 
shall  make  an  estimate  of  the  sum  total  of  taxes  raised,  '■^'^• 
according  to  the  per  cent  assessed  ;  and  if  it  should  appear 
that  the  sum  total  would  exceed  the  amount  of  taxes  re- 
quired  to  be  raised,  then   the   comptroller-general   shall 
direct  the  tax  collectors  to  make  such  deduction,  in  an  equal  J^^^y'^' 
ratio,  on  everything  taxed  according  to  value,  as  will  reduce 
the  sum  total  of  taxes  as  nearly  to  the  amount  to  be  raised 
as  is  practicable;  the  comptroller  specifying  the  percent 
reduction  necessary  to  be  made. 


ILLINOIS. 

Auditor  of  Public  Accounts.  Tax  officers. 

Board  of  Review  (composed  of  tho  Town  Assessors,  Town  Clerk,  and 

Supervisor). 
County  Court. 
County  Clerk. 

Board  of  Supervisors  of  County. 
Clerk  of  Board  of  Supervisors. 
Town  Assessor. 
Town  Clerk. 
County  Treasurer,  ez  officio,  Collector. 

The  definitions  of  "  real  property  "  and  "  land,"  "  invest- 
ment in  stocks  and  bonds,"  "personal  property,  moneys 
and  credits,"  are  similar  to  those  of  Ohio. 

Every  person  of  full  age  and  sound  mind,  not  a  married  ^o?v''ii«ed 
woman,  shall  list  the  real  property  he  owns,  in  the  district 
he  resides  in ;  the  personal  property  he  owns,  all  moneys 
in  his  possession,  moneys  invested,  loaned  or  otherwise 
controlled  by  him  as  agent  or  attorney,  or  on  account  of 
any  other  person  or  persons,  company  or  corporation  what- 
soever, and  all  moneys  deposited  subject  to  his  order,  check 
or  draft,  and  credits  due  from  or  owing  by  any  person, 
body  corporate  or  politic,  whether  in  or  out  of  such  county. 

The  property  of  every  ward  shall  be  listed  by  his  guar- 
dian; of  every  minor  child,  idiot  or  lunatic,  having  no  other 
guardian,  by  his  father,  if  living,  if  not,  by  his  mother,  if 
living;  and  if  neither  father  nor  mother  be  living,  by  the 
person  having  such  property  in  charge ;  of  every  wife,  by 


DIGEST  OF  TAX  LAWS— ILLINOIS. 


rcreona 
listiufj  pro- 
perty in 
behalf  of 
othera  shall 
list  it  8cpa- 
rnte  from 
hia  own. 


Where 

property 

listed. 


ProYlso. 


Exempted 

firoperty 
isted. 


Certified 
statement 
of  personal 
property  re- 
quired. 


What  state- 
ment shall 
contain. 


her  liusband,  if  of  souiul  mind,  if  not,  by  herself;  of  every 
person  for  whose  benefit  property  is  held  in  trust,  by  the 
trustee ;  of  the  estate  of  a  deceased  person,  by  the  executor 
or  administrator ;  of  corporations  who.se  as.sets  are  in  the 
hands  of  receivers,  by  such  receivers  ;  of  every  company, 
firm,  body  pohtic  or  corporate,  by  the  president  or  princi- 
pal accounting  officer,  partner  or  agent  thereof. 

Every  person  required  to  list  property  in  behalf  of  others, 
shall  list  it  in  the  same  county,  town  or  district,  in  which 
he  would  be  required  to  list  it  if  such  property  were  his 
own  ;  but  he  shall  list  it  separately  from  his  own,  specify- 
ing in  each  case  the  name  of  the  person,  estate,  company 
or  corporation  to  whom  it  belongs.  Real  property  shall  be 
listed  in  the  county,  town  or  district  where  it  belongs  ;  per- 
sonal property,  money  and  credits,  except  such  as  are 
required  to  be  listed  otherwise,  shall  be  listed  in  the  county, 
town  or  district  where  the  owner  resides;  the  property  of 
banks  or  bankers,  brokers,  stock-jobbers,  insurance  or  other 
companies,  merchants  and  manufacturers,  shall  be  listed  in 
the  county,  town  or  district  where  their  business  is  usually 
done  ;  provided,  that  in  the  counties  of  the  military  tract, 
owners  of  real  estate  shall  not  be  compelled  to  return  the 
same  if  they  desire  it  to  go  to  sale,  and  so  inform  the 
assessor. 

Property  held  under  a  lease  exceeding  ten  years,  belong- 
ing to  the  state,  or  any  religious,  scientific  or  benevolent 
society  or  institution,  whether  incorporated  or  unincorpo- 
rated, and  school  and  ministerial  lands,  shall  be  considered, 
for  all  purposes  of  taxation,  as  the  property  of  the  person 
holding  the  same,  and  shall  be  listed  as  such,  by  such  per- 
son or  his  agent,  as  in  other  cases. 

Each  person  required  to  list  property,  shall  deliver  a 
signed  and  certified  statement  of  all  the  personal  property, 
moneys,  credits,  investments  in  banks,  stocks,  joint  stock 
companies,"  or  otherwise,  in  his  possession  or  control,  either 
as  owner  or  holder,  or  that  he  holds  in  a  representative 
character.  Personal  property  shall  be  listed  with  reference 
to  the  quantity  on  hand  and  owned  on  first  of  May  in  the 
year  for  which  the  property  is  required  to  be  listed. 

Such  statement  shall  set  forth  the  number  of  horses,  neat 
cattle,  mules  and  asses,  sheep,  hogs,  and  respective  value ; 
every  carriage  and  wagon  of  whatever  kind  and  value ; 
every  watch,  clock  and  piano,  and  respective  value;  the 
value  of  the  goods  and  merchandise  which  such  person  is 
required  to  list  as  a  merchant,  or  banker,  or  broker,  or 
stock-jobber;  the  value  of  materials  and  manufactured 
articles  which  such  person  is  required  to  list  as  a  manu- 


DIGEST  OF  TAX  LAWS— ILLINOIS.  21 

lacturer ;  the  Vcalue  of  moneys  and  credits  required  to  be 
listed ;  the  value  of  moneys  invested  in  bonds,  stocks,  joint 
stock  companies,  or  otherwise,  which  such  persons  is  re- 
quired to  list ;  the  total  value  of  all  other  personal  property, 
including  household  furniture  ;  provided,  that  the  value  of 
such  property  shall  be  determined  by  the  assessor. 

If  anv  person  refuses  to  list,  or  e;ive  a  false  and  fraudu-  Refusal  to 
lent  list,  the  assessor  shall  assess  the  person  s  property  at  false  and 
double  its  value ;  and  if  assessor  neglects  or  refuses  to  do  so,  fut"^"^''"^ 
he  shall  forfeit  fifty  dollars. 

If  the  assessor  deems  property  has  been  valued  at  less 
than  true  value,  he  shall  raise  it  to  its  true  value  and  notify 
the  owner. 

Every  merchant  when  he  delivers  to  the  assessor  a  state-  statement 
ment  of  his  other  personal  property,  shall  state  the  value  of 
such  property  appertaining  to  his  business  as  a  merchant ; 
and  in  estimating  the  value  thereof  he  shall  take  as  the  cri-  Estimate  of 
terion  the  average  value  of  all  such  articles  of  personal  wilatwav. 
property  which  he  shall  have  had  from  time  to  time  in  his 
possession  or  control  during  the  year  next  previous  to  the 
time  of  making  such  statement,  or  if  he  has  been  in  busi- 
ness during  a  less  time  then  during  the  time  he  has  been 
so  engaged  ;  and  the  average  shall  be  made  up  by  taking 
the  amount  in  value  on  hand  as  nearly  as  may  be,  in  each 
month  of  the  next  preceding  year  in  which  the  person 
making  such  statement  shall  have  been  in  business,  adding 
together  such  amount  and  dividing  the  aggregate  amount 
thereof  by  the  number  of  months  that  the  person  making 
the  statement  may  have  been  in  business  during  the  pre- 
ceding year;  provided,  that  no  consignee  shall  be  required  fo'con.""** 
to  list  for  taxation  the  value  of  any  property,  the  product  signee. 
of  this  state  consigned  to  him  for  sale,  or  otherwise,  from 
any  place  within  the  state ;  nor  the  value  of  any  property 
consigned  to  him  from  any  other  place  for  the  sole  purpose 
of  being  stored  and  forwarded ;  provided,  he  shall  in  either 
case  have  no  interest  in  such  propert}'-,  or  in  any  profits  to 
be  derived  from  its  sale;  and  the  word  p?;vso?i,  as  used  in 
this  and  succeeding  sections,  shall  be  held  to  mean  and 
include  firm,  company  and  corporation. 

The  manufacturer  shall  also  with  his  statement  include  statement 
the  average  value,  estimated  as  above,  of  all  articles  pur-  facturer. 
chased  or  otherwise  held  to  be  used  in  his  business,  of 
manufacturing,  rectifying,  combining,   &c.,  which  he  shall 
have  had  on  hand  during  the  year  next  previous  to  the 
time  of  making  such  statement,   or  if  not  so  long,   then 
during  the  time  he  was   engaged  in  business ;  provided,  Pro^iBo. 
that  from  the  value  of  property  the  product  of  this  state, 


22 


DIGEST  OF  TAX  LAWS— ILLINOIS. 


«fr 


Machinery 
tobclietud. 


Statement 

of  bankers, 

brokers, 

&c. 

To  include 

average 

value  of 

moncj's, 

notes,  bills 

of  exchange, 

bonds,  &c. 


Merchants 
to  make 
additional 
report. 


the  mercbant  or  manufacturer  listing  the  same  shall  be 
entitled  to  deduct  the  amount  owing  by  him  for  such  pro- 
perty and  for  moneys  invested  therein;  and  provided, 
further,  that  from  the  value  of  property,  the  product  or 
stock  of  this  state,  the  farmer  or  dealer  listing  the  same 
shall  be  entitled  to  deduct  the  amount  owing  by  him  for 
such  property,  or  for  moneys  invested  therein. 

Every  owner  of  a  manufacturing  establishment  of  any 
kind,  and  every  manufacturer,  shall  list  as  a  part  of  his 
manufacturer's  stock  the  value  of  all  engines  and  machinery 
of  every  description,  used  or  designed  to  be  used  in  any 
process  of  refining  or  manufacturing  (except  such  fixtures 
as  shall  have  been  considered  as  part  of  any  parcels  of  real 
property),  including  all  tools  and  implements  of  every  kind 
used  or  designed  to  be  used  for  the  aforesaid  purposes. 

Every  banker,  broker,  or  stock-jobber  shall,  in  his  state 
ment  to  the  assessor  of  his  other  taxable  personal  property, 
also  include  the  average  value  (estimated  as  provided  above) 
of  all  moneys,  notes,  bills  of  exchange,  bonds,  stocks  or 
other  property  appertaining  to  his  business,  "v\'hich  he  shall 
have  had  from  time  to  time  in  his  possession  or  control 
during  the  year  next  previous  to  the  time  of  making  such 
statement,  if  he  shall  have  been  so  long  engaged  in  such 
business ;  if  not,  then  during  the  time  he  shall  have  been 
so  engaged. 

When  a  person  shall  commence  merchandising  in  any 
county  after  the  1st  day  of  May  in  any  year,  the  average 
value  of  whose  personal  property  employed  in  merchandis- 
ing shall  not  have  been  previously  entered  in  the  assessor's 
list  for  taxation  in  said  county,  said  person  shall  report  to 
the  clerk  of  the  county,  who  shall  enter  the  same  upon  the 
tax  list,  the  probable  average  value  of  the  personal  property 
intended  to  be  employed  by  him  in  merchandising  until 
the  1st  of  May  thereafter  ;  and  shall  pay  to  the  collector  of 
such  county  a  sum  which  shall  bear  the  same  proportion 
to  the  levy  for  all  purposes  on  the  average  value  so  em- 
ployed as  the  time  from  the  day  on  which  he  shall  commence 
merchandising,  as  aforesaid,  to  the  1st  of  May  next  suc- 
ceeding shall  bear  to  one  year ;  provided,  that  if  the  person 
so  listing  his  merchant's  capital  shall  present  a  bona  fide 
receipt  from  the  collector  of  any  county  in  which  such 
merchant's  capital  had  been  previously  listed  and  taxed  for 
the  amount  of  the  taxes  assessed,  and  by  him  paid  on  the 
same  capital  for  the  same  year ;  in  that  case  it  shall  be  a 
receipt  from  paying  taxes  again  on  such  capital ;  provided, 
further,  that  if  the  tax  list  had  been  delivered  to  the  col- 
lector before  the  receipt  of  such  report,  it  shall  be  the  duty 


DIGEST  OF  TAX  LAWS— ILLINOIS.  23 

of  tlie  clerk,  -within  ten  days  after  receiving  any  such  report, 
to  charge  the  same  to  the  collector,  and  notify  him  of  the 
amount  so  charged,  who  shall  collect  and  pay  over  said 
amount  in  like  manner  as  near  as  may  be,  as  if  it  had  been 
regularly  entered  on  the  tax  list. 

Any  person  dealinsr  in  stoclvs,  or  in  buyino;  or  sellino-  bankers 

*j    X.  <~>  '  fc/cD  ^uuQ  DroKcrs 

bills  of  exchange,  checks,  drafts,  bank  or  promissory  notes,  to  make 
or  other  kind  of  writing  obligatory,  after  the  1st  of  May  in  report""*^ 
any  year,  the  average  value  of  whose  personal  property 
employed  in  such  business  shall  not  have  been  previously 
entered  on  the  assessor's  list  for  taxation  in  said  county, 
shall  report  to  the  county  clerk  of  the  county  the  probable 
average  value  of  the  property  intended  to  be  employed  by 
him  in  such  business  until  the  1st  of  May  thereafter;  which 
amount  shall  be  entered  on  the  tax  list,  and  the  taxes  col- 
lected as  in  other  cases. 

Any  person  commencing  or  engaging  in  merchandising.  Penalty  for 
banking,  in  brokerage  or  stock-jobbing,  and  shall  not  within  rcl^ort'.**' 
one  month  thereafter  list  his  property,  shall  forfeit,  in  addi- 
tion to  the  taxes  authorized  by  law,  a  tax  of  two  per  cent 
on  the  value  of  the  personal  property  so  employed  by  him, 
for  the  use  of  the  county,  to  be  collected  in  like  manner  as 
other  taxes,  said  value  to  be  ascertained,  as  near  as  may  be, 
by  the  assessor,  or,  if  he  has  made  returns  of  the  assessment 
list,  then  by  the  clerk. 

The  president  and  cashier  of  every  bank  or  banking  Listinp  of 
company  incorporated  by  the  laws  of  this  state,  and  having  ?an^"*|''' 
the  right  to  issue  bills  for  circulation  as  money,  shall  make  2°!Pi^!51.'I^ 
out  and  return  to  the  bank  commissioners  in  May,  annually,  rations, 
a  written  statement  of  the  average  amount  of  notes  and  bills 
discounted  or  purchased  by  such  bank  or  company,  which 
amount  shall  include  all  the  loans  or  discounts  of  such  bank 
or  company,  whether  originally  made  or  renewed  during 
the  year  next  preceding  the  1st  of  May  aforesaid,  or  at  any 
time  previous,  whether  made  on  bills  of  exchange,  notes, 
bonds,  mortgages,  or  any  other  evidence  of  indebtedness, 
at  their  actual  value  in  money,  whether  due  previous  to, 
during  or  after  the  period  aforesaid,  and  on  which  such 
bank  or  company  has  at  any  time  reserved  or  received,  or 
is  entitled  to  receive,  any  profit  or  other  consideration 
whatever,  either  in  the  shape  of  interest,  discount,  exchange, 
or  otherwise.  Stocks  deposited  with  the  state  treasurer, 
shall  be  valued  at  the  rate  at  which  they  are  deposited.  The 
bank  commissioners  shall  proceed  to  ascertain  the  amount 
of  the  property  valued  in  accordance  with  the  provisions 
of  this  act,  and  make  return  thereof  to  the  auditor,  who 


24 


DIGEST  OF  TAX  LAWS— ILLINOIS. 


Notes  nnd 
bill?  dis- 
counted : 


Amonnt, 
how  aBccr- 
tained. 


Other  com- 
panies to 
list. 


Return. 


Movable 
property. 


In  case  of 
false  valuar 
tious. 


shall  report  the  same  to  the  clerk  of  the  proper  county,  and 
said  clerk  shall  enter  the  sanie  on  the  tax  list  for  taxation. 

To  a.sccrtain  the  amount  of  the  notes  and  bills  discounted 
and  purchased,  and  all  other  taxable  effects  or  dues  of  every 
description  of  such  bank  or  banking  company,  there  shall 
be  taken  as  a  criterion  the  average  amount  of  the  aforesaid 
items  for  each  month  during  the  year  next  previous  to  the 
time  of  making  such  statement,  if  sueh  bank  or  company 
shall  have  been  so  long  engaged  in  business,  and  if  not, 
then  during  such  time  as  such  bank  or  company  shall  have 
been  engaged  in  business ;  and  the  average  shall  be  made 
by  adding  together  the  amount  so  found  belonging  to  such 
bank  or  company  in  each  month  said  bank  or  company 
■was  so  engaged  in  business,  and,  dividing  the  same  by  the 
number  of  months  said  bank  or  company  was  thus  engaged 
in  business. 

The  president,  secretary  or  principal  accounting  officer 
of  every  railroad,  turnpike,  plank  road,  insurance,  tele- 
graph, or  other  joint  stock  company,  except  corporations 
where  taxation  is  specifically  provided  for  by  law,  for 
whatever  purpose  they  may  have  been  created,  whether 
incorporated  by  any  law  of  this  state  or  not,  shall  list  for 
taxation  at  its  actual  vnlue,  its  real  and  personal  property, 
moneys  and  credits  within  this  state  in  the  manner  follow- 
ing: 

In  all  cases  return  shall  be  made  to  the  assessor  of  each 
of  the  respective  counties  where  such  property  may  be  sit- 
uated, together  with  a  statement  of  the  amount  of  said  pro- 
perty situated  in  each  county,  town,  city  or  ward  therein. 

The  value  of  all  movable  property  shall  be  added  to  the 
fixed  property  and  real  estate,  and  apportioned  to  such  wards, 
towns,  cities  and  counties,  pro  rata  in  proportion  to  the 
value  of  the  real  estate  and  fixed  property  in  said  places. 
The  capital  stock  of  bridge  companies  shall  be  assessed  in 
the  town  where  their  principal  office  is  located. 

If  the  county  assessor  to  whom  returns  are  made,  is  of 
opinion  that  false  or  incorrect  valuations  have  been  made 
or  that  the  property  of  the  corporation  or  association  has 
not  been  listed  at  its  true  value,  or  in  the  location  where  it 
properly  belongs,  or  in  cases  where  no  return  has  been 
made  to  the  county  assessor,  he  is  hereby  required  to  pro- 
ceed to  have  the  same  valued  and  assessed  in  the  same 
manner  as  the  county  assessors  pursue  in  cases  of  refusal  or 
neglect  to  list  property;  provided,  that  every  agency  of  an 
insurance  company  incorporated  by  any  other  state  or  gov- 
ernment, shall  return  to  the  assessor  of  the  county,  of  the 
office  or  agency,  in  May,  annually,  the  gross  receipts  of 


DIGEST  OF  TAX  LAWS— ILLINOIS.  25. 

such,  agency,  wbicli  shall  be  entered  on  the  tax  list  of  the 
proper  county,  and  subject  to  the  same  rate  of  taxation  for 
all  purposes  that  other  personal  property  is  subject  to,  at 
the  place  where  located. 

All  property,  except  real,  shall  be  assessed  annually ;  J^r't'y^J^less- 
real  property  shall  be  assessed  every  two  years.  two  wirs 

All  lands  and  town  lots  owned  by  any  person,  and  not  Non-W^i-' 
situated  in  the  town  where  such  owner  may  reside,  shall  be  aud'io't".  * 
taxed  as  non-resident,  and  assessed  in  the  town  where  the 
same  shall  lie. 

Every  assessor  shall,  before  he  enters  upon  his  duties.  Assessor's 
swear  to  the  faithful  performance  of  his  duties. 

If  any  person  elected  to  the   office  of  county  treasurer  if  treasurer 
shall  fail  to  give  bond  as  collector,  or  neglect  or  refuse  to  bond  m^'^" 
take  the  required  oath,  his  office  shall  be  considered  vacant,  ^^^^  °'*'^- 
and  the  board  of  supervisors  shall  be  immediately  called 
together  by  the  county  clerk,  and  shall  forthwith  fill  such 
vacancy  by  the  appointment  of  some  suitable  person,  who 
shall  qualify  and  discharge  the  duties  of  such  treasurer  and 
collector,  in  like  manner  as  if  he  had  been  regularly  elected 
to  said  office,  until  one  is  elected  and  qualified. 

The  assessor  shall,  between  the  first  days  of  May  and  ^"^50°  ^'to 
July,  after  being  furnished  with  the  necessary  blanks,  pro-  list. 
ceed  to  take  a  list  of  the  taxable  property  in  his  town  and 
assess  the  value,  as  follows 

He  shall  call  at  the  office,  or  residence  of  each  person  Mode  of 
required  to  list,  and  shall  require  him  to  make  a  correct  '^^**'**'°^'^*' 
statement  of  his  taxable  property,  and  the  assessor  or  the 
one  listing  shall  enter  a  true  and  correct  statement  of  such 
property  and  value  in  a  printed  or  written  blank  prepared 
for  that  purpose;  which  statement  after  being  filled  out, 
shall  be  signed  by  the  one  listing  and  delivered  to  the 
assessor. 

If  the  person  required  to  list  shall  be  sick  or  .absent  when  should 
the  assessor  calls,  the  latter  shall  leave  a  notice  at  his  office  "iek  o'^r^° 
or  residence  to  leave  at  the  usual  place  of  collecting  taxes  a^scut. 
in  that  precinct,  or  at  the  assessor's  office,   on  or  before 
some  convenient  day  named,  a  statement  of  the  property 
he  is  required  to  list,  and  shall  leave  with  the  notice  a  blank 
for  such  statement.     The  date  of  leaving  notice,  and  name 
of  the  person  listing,  shall  be  noted  by  the  assessor  in  a 
book  for  that  purpose ;  and  if  any  such  person  shall  neglect 
or  refuse  the  statement,  the  assessor  shall  make  the  assess- 
ment. 

Assessors  and  deputy  assessors,  justices  of  the  peace,  and  ^jj^^JI'^^Y*^" 
clerks  of  the  county  courts,  are  empowered  to  administer  minisior. 
any  oath  relating  to  the  assessment  of  property. 
4 


26 


DIGEST  OF  TAX  LAWS— ILLINOIS. 


Rerasal  to 
list  pro- 
perty. 


Refusal  to 
pivc  evl- 
deucc. 


Eemcdy  for 
excessive 
valiiatimi 
by  board  of 
review. 


Assessor  to 
make  out 
valuation 
lists  for 
cleric. 


Should  any  person  refuse  to  the  assessor  the  required 
statement  of  his  personal  property,  moneys  and  credits,  the 
assessor  shall  proceed  to  ascertain  the  number  of  each 
desci-iption  of  the  several  articles  of  taxable  personal  pro- 
perty and  value;  the  value  of  the  taxable  personal  pro- 
perty other  than  enumerated  articles,  and  value  of  the 
moneys  and  credits  of  which  a  statement  shall  have  been 
withheld  as  aforesaid,  as  the  case  may  require;  and  to 
enable  him  so  to  do,  he  is  authorized  to  examine  on  oath 
any  person  whom  he  may  suppose  to  have  knowledge  of 
the  amount  or  value  of  the  personal  property,  moneys  or 
credits,  which  the  person  so  refusing  was  required  to  list. 

If  any  person  required  by  the  assessor  to  give  evidence 
shall  refuse  to  be  sworn,  or,  sworn  answer  as  to  the  sub- 
ject of  inquiry,  any  justice  of  the  peace  of  the  town  or  dis- 
trict shall,  on  application  of  the  assessor,  summon  such 
person  to  appear  and  answer  the  assessor  on  oath,  touching 
the  amount  and  value  of  the  personal  property,  moneys 
and  credits,  the  person  required  to  list  on  oath  has  refused 
to  list,  and  the  justice  shall  enter  judgment  for  the  fees  of 
the  officers  executing  the  summon,  and  his  own  cost  in 
favor  of  the  state  against  the  person  refusing  the  statement, 
and  proceed  to  collect  and  pay  over  the  same  as  in  civil 
cases. 

On  the  last  Saturday  in  June,  the  assessor,  town  clerk 
and  supervisor  shall  attend  at  the  office  of  the  town  clerk 
to  review  the  assessment  list ;  and  on  application  of  an}'-  per 
son  deeming  himself  aggrieved,  they  shall  review  the  assess- 
ment, and  when  the  person  objecting  thereto,  shall  make 
an  affidavit  that  the  value  of  his  personal  estate  does  not 
exceed  a  certain  sum  specified  in  such  affidavit,  the  asses- 
sor shall  reduce  the  assessment  to  the  sum  specified  in  such 
affidavit,  and  if  he  or  any  other  one  objects  to  the  valua- 
tion put  upon  any  of  their  real  estate,  the  board  shall  hear 
the  objections,  and  may  reduce  the  same,  if  a  majority  of 
the  board  think  it  advisable,  and  in  such  case  the  assessor 
shall  correct  his  list. 

Each  town  assessor  shall  on  or  before  the  1st  of  July, 
annually,  make  out  and  deliver  to  the  clerk  of  his  county 
in  tabular  form  and  alphabetical  order,  the  names  of  the 
several  persons,  companies  or  corporations  in  whose  names 
any  personal  property,  moneys  or  credits  shall  have  been 
listed  in  his  county,  and  separatel}'' in  appropriate  columns, 
opposite  each  name,  the  number  and  value  of  all  articles 
of  personal  property  enumerated  in  this  act,  the  value  of 
all  non-enumerated  articles  of  personal  property  other  than 
the  stock  of  merchants  and  manufacturers,  the  value  of 


DIGEST  OF  TAX  LAWS— ILLINOIS.  27 

their  stock  and  value  of  tlie  moneys  and  credits  listed  by- 
said  persons.     If  any  person  is  assessed  on  property  which 
he  believes  is  not  properly  and  legally  liable  to  taxation, 
he  may  apply  to  the  board  of  supervisors  at  their  annual 
meeting,  for  an  abatement  of  such  assessment,   and  said  ofa##ess- 
board  shall  hear  and  determine  the  matter;  but  if  the  said  '"'^"'• 
board  shall  decide  that  any  such  property  is  not  liable  to 
taxation,  and  the  question  as  to  the  liability  of  such  pro- 
perty to  taxation  has  not  been  previously  settled,  the  de- 
cision of  said  board  shall  not  be  final,  unless  approved  by 
the  auditor  of  public  accounts,  and  the  clerk  of  said  b^ard  j„,,.i,^j 
in  all  such  cases  shall  make  out  and  forward  to  the  auditor  ca^^c  ^ate- 
a  full  and  complete  statement  of  all  the  fticts  in  the  case,  ucif  "o 
If  the  auditor  is  satisfied  that  such  property  is  not  legally  p"f,nc"jic/ 
liable  to  taxation,  he  shall  notify  the  clerk  of  his  approval  couuts. 
of  the  decision  of  the  board,  and  the  clerk  shall  correct  the  ^f5?|[''^''Je!° 
assessment  accordingly.     But  if  the  auditor  believes  that  Auditor  of 
the  board  has  erred  in  deciding  that  such  property  was  not  ^^I'i^^l^'^  °' 
liable  to  taxation  at  the  time  of  making  the  assessment,  he 
shall  advise  the  clerk  of  his  objections  to  the  decision  of  ohjcruons 
the  board,  and  give  notice  to  said  clerk  that  he  will  apply  to'deci^^ion 
to  the  supreme  court  at  the  next  terra,  for  an  order  to  set  "vhaTcase," 
aside  and  reverse  the  decision  of  the  board  of  supervisors.  ^'^J'^'j^y^ 
On  the  receipt  of  such  notice,  the  clerk  shall  notify  the  ap- 
plicant; and  the  auditor  shall  file  in  the  supreme  court  a  supreme 
certified  statement  of  the  facts  certified  by  the  clerk  as  hear  matter, 
aforesaid,  with  his  objections  thereto,  and  the  court  shall 
hear  and  determine  the  matter,  as  the  right  of  the  case  may 
be. 

Each  town  assessor  shall,  at  the  time  he  is  required  to  ^^^^,'7^/^, "^ 
make  his  return  of  taxable  property  to  the  county  clerk,  ofpLTsona 
also  deliver  to  him  all  the  statements  of  property  he  shall  '"il^h'renim 
have  received  from  persons  required  to  list  the  same,  ar-  ''[J"^/^'^'* 
ranged  in  alphabetical  order,  and  the  clerk  shall  carefully, 
file  and  preserve  the  same  for  one  year  thereafter. 

Each  town  a-ssessor  .shall  take  and  subscribe  an  oath,  >^sscssor's 
which  shall  be  certified  by  the  magistrate  or  clerk  adminis-  cd  to  return, 
tering  the  same,  and  attached  to  the  return  he  is  required 
to  make  to  the  county,  that  the  value  of  the  personal  pro- 
perty, moneys  and  credits  required  to  be  listed  for  taxa- 
tion by  him,  is  truly  returned  and  set  forth  in  the  annexed 
list,  and  that  he  has  diligently  endeavored  to  ascertain  the 
true  amount  and  value  of  all  taxable  property,  moneys  ayd 
credits ;  and  that  he  believes  the  full  value  thereof  estima- 
ted by  the  rules  prescribed  in  the  act  is  set  forth  in  the  list 
aforesaid;  that  in  no  case  has  he  knowingly  omitted  to 
assess  any  property  which  he  is  required  by  law  to  assess, 


DIGEST  OF  TAX  LAWS— ILLINOIS. 


In  case  of 
inability  of 
aaso^-sor  to 
ascertain 
value  of 
jiroperty. 


AsssBor  to 
deliver  ab- 
stract to 
clerk. 


Aseessor  to 
make  list. 


Statement 
and  return. 


Assessor's 
oath  on 
return. 


nor  lias  he  in  any  way  connived  at  any  violation  or  evasion 
of  any  of  the  requirements  of  law  in  relation  to  the  listing 
or  valuation  of  property,  moneys  or  credits  of  any  kind  for 
taxation. 

In  all  cases  where  the  town  assessors  are  required  to 
assess  the  personal  property,  moneys  and  credits  of  any 
taxable  person,  from  the  failure  by  refusal  or  neglect,  sick- 
ness or  absence  of  such  person  to  deliver  the  statements  of 
such  property  to  the  assessors,  if  said  assessor  shall  not  be 
able  to  obtain  positive  evidence  of  the  amount  and  value  of 
such  property,  they  shall  return  what  they  believe,  from 
general  reputation  and  their  own  knowledge  of  facts  and 
circumstances,  to  be  the  full  amount  and  value  of  such  pro- 
perty. 

The  assessor,  or  some  one  employed  by  him,  shall  add 
up  the  several  columns  containing  the  number  and  value 
of  each  article  of  property  enumerated ;  the  value  of  un- 
enumerated  articles ;  the  value  of  each  of  the  other  items 
of  property  enumerated  in  the  statement  required  from  the 
person  required  to  list  property  (the  number  of  horses, 
cattle,  pianos,  watches,  wagons,  &c.),  and  the  total  value 
thereof,  and  shall  make  out  and  deliver  to  the  county  clerk, 
with  the  assessment  list,  an  abstract  of  the  several  footings 
on  each  page,  showing  separately  the  aggregate  number  and 
value  of  each  enumerated  article  of  property,  and  value  of 
each  kind  of  all  other  property  assessed.  The  correctness 
of  such  abstract  shall  be  verified  by  the  oath  of  the  assessor 
or  person  who  shall  have  made  such  additions. 

Each  assessor,  on  being  furnished  with  the  required  list 
and  blanks,  shall,  from  actual  view,  or  best  sources  of  in- 
formation, determine,  as  nearly  as  practicable,  the  true  value 
of  each  separate  parcel  of  real  property  in  his  town,  accord- 
ing to  the  rules  prescribed  for  valuing  real  property,  and 
such  value  shall  be  noted  opposite  each  parcel  of  real  pro- 
perty, in  a  column  for  that  purpose,  and  he  shall  note 
opposite  each  tract  not  listed  by  a  resident  of  the  town  the 
letter  "  N,  "  denoting  non-resident. 

The  assessor  shall  add  up  the  valuation  of  the  real  pro- 
perty, and  set  down  in  figures  on  each  page  the  total  value 
of  the  property  listed  thereon,  and  shall  make  out  a  state- 
ment showing  the  aggregate  value  of  town  lots.  The 
assessor  shall  complete  the  assessment  and  make  return 
tt^ereof  to  the  clerk  of  the  county  court,  on  or  before  the 
first  Monday  in  July,  annually. 

Each  assessor  shall  take  and  subscribe  an  oath,  which 
shall  be  certified  by  the  magistrate  or  clerk  administering 
the  same,  and  attached  to  the  return  he  is  required  to  make 


DIGEST  OF  TAX  LAWS— ILLINOIS.  29 

to  the  county  clerk,  that  the  return  contains  a  correct  de- 
scription of  each  parcel  of  taxable  real  property  in  his  town 
so  far  as  he  has  been  enabled  to  ascertain  it,  and  that  the 
value  attached  to  each  parcel  in  said  return  is,  as  he  verily 
believes  the  full  value  thereof,  estimated  agreeably  to  the 
rules  prescribed  for  that  purpose,  and  that  the  aggregate 
value  as  set  forth  in  the  statement  returned  herewith,  is 
true  and  correct,  as  he  verily  believes. 

The  county  clerk,  on   the  receipt  of  the  several  assess-  ^'^',^1'^^^° 
ment  rolls,  shall  compare  the  same  with  the  list  of  taxable  board  of 
land  on  file  in  his  office,  correcting  all  errors  he  may  dis-  wuhcopy" 
cover,  and  add  to  the  roll  of  the  proper  town  the  name  of  "f''^^- 
the  purchaser,  and  description  of  all  such  lands  omitted  by 
the  assessor  liable  to  taxation.     He  shall  then  make  a  fair 
copy  of  the  several  assessment  rolls,  which  copy,  together 
with  the  original,  shall  be  laid  before  the  board  of  super- 
visors at  their  annual  meeting  in  each  year.     Any  refusal 
or  neglect  of  the  assessor  in  the  performance  of  his  duties 
shall  subject  him  to  a  fine  of  fifty  dollars,  and  damages 
/sustained  by  such  neglect  or  refusal. 

The  board  of  supervisors  of  each  county  in  the  state,  at  Board  to 

,.  ,  -111  -1  IIP    examine 

their  annual  meeting,  shall  examine  the  assessment  rolls  oi  assessment 
the  several  towns  in  their  count}^,  to  ascertain  the  aggregate  ^'•'^' 
valuation  of  property  in  each  town  ;  and  they  shall  assess 
the  value  of  all  such  lands  and  lots  as  have  been  omitted 
by  the  assessor  and  listed  by  the  clerk,  and  cause  the  same 
to  be  placed  opposite  the  description  of  said  lands  in  a  col- 
umn prepared  for  that  purpose. 

They  shall,  at  their  annual  meeting,  fix  a  certain  rate  Board  to 
upon  the  one  hundred  dollars  to  be  levied  upon  the  taxa- 
ble property,  both  real  and  personal,  in  their  respective 
counties  for  county  purposes,  and  enter  it  on  their  record, 
and  enter  at  the  same  time  the  amount  to  be  collected  for 
town  purposes.  The  clerk  of  the  county  court  shall  com- 
pare the  copy  made  by  him  with  the  original  assessment 
roll,  and,  when  so  compared  and  corrected,  he  shall  cause 
the  taxes  to  be  extended  on  said  copy,  and  cause  to  be  in- 
dorsed on  the  original  assessment  roll  the  amount  per  cent 
levied  on  each  one  hundred  dollars'  worth  of  property  as 
taxed  thereon,  which  original  roll  shall  remain  in  the  county 
clerk's  ofiice  until  the  month  of  March  next  thereafter.  The 
town  clerks  shall  call  on  tlie  county  clerk  during  March  in 
every  year  for  the  original  assessment  rolls  of  the  previous 
year,  of  their  respective  towns,  which  rolls  they  shall  file 
in  their  respective  offices  for  the  use  of  the  town. 

The  county  clerk  shall  cause  to  be  estimated  and  set  e^",uj[t'*a 
down  in  a  separate  column,  in  the  copied  assessment  roll,  tax. 


30 


DIGEST  OF  TAX  LAWS— ILLINOIS. 


ClorkB  to 
dcli>'cr  lists 
to  coUoc- 
tors. 


Clerk  to 
attach  war- 
rant of 
coUuction. 


Refnsiftl  to 
pay  tax. 


Clerk  to 

notify 

treasurer. 


Assessors 
to  meet. 


opposite  the  several  sums  set  down  as  the  valuation  of  real 
ana  personal  estate,  the  respective  sums,  in  dollars  and 
cents,  respecting  the  fractions  of  a  cent  to  be  paid  as  tax 
thereon. 

The  county  clerks  shall  cause  the  copied  and  corrected 
assessment  roll  of  each  town  or  district  in  their  respective 
counties,  with  the  taxes  extended  thereon,  to  be  delivered 
to  the  collector  of  such  town  or  district  on  or  before  the 
15th  of  November  in  each  year. 

To  each  assessment  roll  a  warrant  under  the  hand  of  the 
county  clerk,  and  seal  of  the  county  court,  shall  be  annexed, 
commanding  the  collector  to  collect  from  the  several  per- 
sons named  in  the  assessment  roll  the  several  sums  men- 
tioned in  the  last  column  of  such  roll  opposite  their  re- 
spective names.  The  warrant  shall  direct  the  collector, 
out  of  the  moneys  to  be  collected,  after  deducting  his  com- 
pensation, to  pay  over  to  the  commissioners  of  highways 
the  tax  collected  for  the  support  of  highways  and  bridges ; 
and  to  the  supervisor  of  the  town  all  other  moneys  collect- 
ed therein,  to  defray  any  other  town  expenses,  to  the  town- 
ship treasurer  the  school  fund  tax,  and  to  the  county  treas- 
urer the  state  and  county  tax  collected  by  him.  The  coun- 
ty treasurer  shall  pay  over  to  the  proper  officers  the  amount 
of  the  tax  collected  by  him  on  the  delinquent  real  estate. 

In  all  cases,  the  warrant  shall  authorize  the  collector, 
should  any  person  named  in  such  roll  neglect  or  refuse  to 
pay  his  tax,  to  levy  the  same  by  distres.'i  and  sale  of  the 
goods  and  chattels  of  such  person  ;  and  it  shall  require  all 
payments  therein  specified  to  be  made  by  such  collector  on 
or  before  the  fifteenth  of  February  next  ensuing. 

Before  the  delivery  of  the  tax  books  to  the  collectors  the 
clerk  shall  notify  the  county  treasurer  that  said  books  are 
completed,  and  shall  furnish  such  treasurer  with  a  state- 
ment, setting  forth  the  name  of  each  collector,  the  amount 
of  money  to  be  collected  and  paid  over  for  each  purpose 
for  which  the  tax  is  levied  in  each  of  the  several  towns. 
The  treasurer  shall  compare  said  statement  with  the  foot- 
ings on  the  tax  books. 

On  the  last  Saturday  in  April  in  each  year,  the  assessors 
of  the  several  towns  shall  meet  at  the  office  of  the  county 
clerk  for  instruction  and  advice  in  their  duties.  They  shall 
agree  on  a  basis  on  which  the  property  in  the  several  towns 
shall  be  assessed.  The  county  clerk  shall  consult  with  and 
advise  said  assessors  as  to  the  true  basis  of  valuing  proper- 
ty ;  he  shall  furnish  them  with  such  blank  circulars,  &;e., 
as  they  may  be  entitled  to,  and  shall  give  such  instruction 


PIGEST  OF  TAX  LAWS— ILLINOIS.  31 

and  advice  as  may  be  necessary  to  enable  them  to  make 
their  assessments  and  returns  correctly. 

In  every  neglect  or  refusal  of  every  tax  officer  to  do  his  NcRiect  of 
duty,  he  shall  be  liable  individually  and  on  his  official  bond  officers^, 
for  double  the  amount  of  the  loss  or  damage,  to  be  re- 
covered in  an  action  of  debt,  in  any  court  having  jurisdic- 
tion of  the  amount  thereof,  and  may  be  removed  from  his 
office  at  the  discretion  of  such  court. 

On  the  1st  of  May  in  each  year,  or  as  soon  thereafter  Land  office 
as  practicable,  the  auditor  shall  obtain  from  the  several  '^'^*"'»'='«- 
land  offices  in  this  state,  abstracts  of  the  lands  entered  and 
located,  and  not  previously  obtained,  and  shall,  when 
necessary,  obtain  from  the  canal  office,  abstracts  of  the 
canal  bonds  sold.  On  the  receipt  of  said  abstracts,  the 
auditor  shall  cause  them  to  be  transcribed  into  the  tract 
books  in  his  office,  and  shall  cause  abstracts  of  the  lands  in 
each  county  to  be  made  out  and  forwarded  by  mail  to  the 
county  clerks  of  the  several  counties ;  and  said  clerks  shall 
cause  such  abstracts  to  be  transcribed  into  the  tract  book, 
and  filed  in  their  office. 

The  clerk  of  the  county  court  shall,  every  two  years,  cierkto 
cause  to  be  delivered  to  the  assessor  of  each  town  a  book,  ofreaf 
ruled  and  headed,  containing  a  list  of  the  real  estate  in  aslel'so?. 
numerical  order,  with  blank  columns  for  the  use  of  the  as- 
sessor.    The  clerk,  in  making  out  said  list,  shall  take  as 
his  guide,  the  assessment  list  of  the  previous  year,  and  the 
list  of  subsequent  conveyances;  provided,  that  the  list  of 
lands  reported  in  the  annual  abstract  shall  be  furnished  to 
the  assessor  within  five  days  from  and  after  the  time  such 
abstract  is  received  from  the  auditor's  office. 

Every  person  owning  or  holding  real  property  on  1st  Ownerson 
day  of  April,  including  all  such  property  purchased  on  linbic'^for 
that  day,  shall  be  liable  for  the  taxes  thereon,  for  that  year ;  ^^^  "f  year, 
and  if  any  person  shall  sell  and  convey  any  real  property 
on  or  before  the  1st  day  of  April  next  after  the  listing  of 
such  real  propert}'-,  he  shall,  when  he  lists  his  personal  pro- 
perty for  the  year  next  after  the  listing  of  said  real  pro- 
perty, deliver  to  the  assessor  a  statement  setting  forth  the 
description  of  the  property  sold  and  conveyed,  and  the 
name  of  the  purchaser,  and  he  shall  list  all  real  property 
purchased  by  him  during  the  said  time  ;  and  the  assessor 
shall  make  return  thereof  to  the  county  clerk,  who  shall 
make  the  proper  changes  in  the  tax  books.     Real  property 
shall,  in  all  cases,  be  liable  for  the  taxes  thereon. 

The  clerk  of  the  county  court  shall,  annually,  on  tho  last  ciorkto 


fiirnirili 

book  ruled  and  headed  for  the  abstract  of  the  assessment  wunab- 


Saturday  in  April,  furnish  the  assessor  of  each  town  with  a  ai-setcor 


32 


DIGEST  OF  TAX  LAWS— ILLINOIS. 


Btracts  of 
pursonol 
property, 


Auditor  to 
furiiisli 
forms  iind 
iiistruc- 
tioiia. 


Omisaions 
iu  returns. 


Clerk  to 
compare 
list  with 
files. 


Collector's 
duty  on 
receiving 
t.'i.K  list  iind 
warrant. 


Refusal  to 
pay  tax. 


of  personal  property,  and  shall,  at  the  proper  time,  furnish 
such  assessor  with  a  list  of  the  real  estate  that  may  have 
become  taxable  subsequent  to  the  regular  assessment  of 
real  estate;  all  property,  except  real  property,  shall  be 
assessed  annually;  real  property  shall  be  assessed  biennially, 
provided,  that  real  property  becoming  taxable  after  the 
regular  assessment  of  real  property,  or  that  may  have  been 
omitted,  shall  be  assessed  for  the  current  year  at  the  same 
time  that  the  personal  property  is  assessed,  in  the  year  that 
the  real  property  is  not  regularly  assessed,  and  such  pro- 
perty shall  be  re-assessed  the  next  succeeding  year,  with,  the 
regular  assessment  of  real  property. 

The  auditor  of  public  accounts  shall  make  out  and  for- 
ward to  the  clerk  of  the  county  court  of  the  several  coun- 
ties, for  the  use  pf  such  clerks  and  other  officers,  suitable 
forms  and  instructions  to  carry  this  act  into  effect,  which 
shall  be  strictly  complied  with.  The  auditor  shall  also 
give  his  opinion  and  advice  on  all  questions  of  doubt  as  to 
the  true  intent  and  meaning  of  this  act. 

If  the  assessor  should  discover  any  real  property  subject 
to  taxation  which  has  not  been  returned  to  him  by  the 
clerk,  he  shall  assess  such  property  and  enter  tlie  same  on 
the  assessment  list;  and  if,  upon  the  return  of  such  list  to 
the  clerk,  it  shall  appear  that  any  such  real  property  has 
not  been  returned  by  the  auditor,  the  clerk  shall  advise 
him  of  the  facts,  describing  the  property  so  returned  by 
the  assessor,  and  the  auditor  shall  ascertain  the  true  condi- 
tion of  such  real  property  and  advise  the  clerk  thereof,  who 
shall  correct  the  records  in  his  oflB.ce  in  accordance  with 
the  facts  in  the  case. 

The  clerk,  before  delivering  the  list  of  real  property  to 
the  assessor,  shall  cause  such  list  to  be  carefully  compared 
with  the  lists  of  taxable  real  property  on  file  in  his  office, 
and  if  it  shall  appear  that  any  such  property  was  omitted 
in  the  former  assessment  list,  he  shall  correct  the  list  de- 
signed for  the  assessor,  so  that  said  list  may  contain  a  full 
and  complete  abstract  of  all  the  taxable  real  property  in 
the  several  towns. 

Every  collector,  upon  receiving  the  tax  list  and  warrant 
shall  proceed  to  collect  the  taxes  therein  mentioned,  and, 
for  that  purpose,  shall  call,  at  least  once,  on  the  person 
taxed,  or  at  his  or  her  place  of  residence,  if  in  the  town  or 
district  for  which  such  collector  has  been  chosen,  and  shall 
demand  payment  of  the  taxes  charged  to  him  on  his  pro- 
perty. 

If  any  person  shall  refuse  or  neglect  to  pay  the  tax  im- 
posed on  him,  the  collector  shall  levy  the  same  by  distress 


DIGEST  OF  TAX  LAWS— ILLINOIS.  3g 

and  sale  of  tlie  goods  and  chattels  of  the  person  who  ought 
to  pay  the  same. 

Tlie  collector  shall  give  public  notice  of  the  time  and  ^^^^'"°^ 
place  of  sale,  and  of  the  property  to  be  sold,  at  least  six 
days  previous  to  the  sale,  by  advertisement,  to  be  posted 
up  ill  at  least  three  public  places  in  the  town  where  such 
sale  is  to  be  made.  The  sale  shall  be  by  public  auction. 
If  the  collector  neglects  or  refuses  to  pay  over  the  mone^ys, 
for  taxes,  he  has  collected,  the  county  treasurer  shall  issue 
his  warrant  to  the  sheriif  of  the  county  to  collect  such 
moneys  of  the  goods  and  chattels  of  such  collector. 

The  treasurer  of  each  county  shall  be  the  county  collector,  ^"g^^„j 
and  his  refusal  to  qualify  and  act  as  such  shall  vacate  his  collector, 
oflice  as  treasurer. 

On  the  first  Monday  of  November,  annually,  or  as  soon  TaxUata 
thereafter  as  the  collector  shall  be  qualified,  the  clerk  shall  coiiecto^.^ 
deliver  the  tax  lists  or  books  to  said  collector,  and  shall 
take  from  him  duplicate  receipts,  setting  forth  the  amount 
of  state,  county,  and  special  tax  charged  for  said  year ;  one 
of  v/hich  shall  be  forwarded  to  and  filed  in  the  office  of 
the  county  treasurer,  and  the  other  in  the  office  of  the 
county  clerk;  all  taxes  shall  be  considered  due  from  and 
after  the  time  the  tax  books  are  required  to  be  delivered 
to  the  collector. 

The  clerk  shall  compute  the  amount  of  taxes  due  on  each  cierk  to 
tract  or  parcel  of  land,  on  each  town  lot  or  block,  and  on  tax!'^'^'^ 
each  person's  personal  property,  placing  the  amount  of  sucii 
tax  in  the  proper  columns,  opposite  the  value  thereof,  in 
all  cases  rejecting  the  fractions  of  cents,  and  shall  add  up 
the  figures  showing  the  amount  of  such  tax  in  the  proper 
columns;  and  the  aggregate  amount,  in  each  column,  shall 
be  noted  on  each  page.  Said  clerk  shall  test  the  accuracy 
of  such  additions,  by  computing  the  amount  of  tax  on  the 
aggregate  value  of  property,  on  each  page,  that  he  may  be 
certain  that  the  tax  has  been  correctly  extended  and  added. 

In  all  cases  when  any  real  property  shall  be  forfeited  to  Back  tax 
the  state  for  taxes,  the  clerk,  when  he  is  making  up  the  "'^'^"  " 
amount,  of  tax  due  on  such  real  prooerty  for  the  current 
year,  shall  add  the  amount  of  back  tax  and  fees  remaining 
due  on  such  real  property,  with  ten  per  cent  interest  there- 
on, to  the  tax  of  the  current  year,  and  the  aggregate  amount 
so  added  together  shall  be  collected  in  like  manner  as  the 
tax  on  other  real  property  for  that  year  may  be  collected. 

The  clerk  shall,  annually,  make  out,  for  the  use  of  the 
town  collector,  correct  lists  of  the  property  assessed  to  resi- 
dents, which  lists  shall  set  forth,  in  alphal)etical  order,  the 
names  of  the  persons  owing  tax  on  personal  property  in 
5 


34 


DIGEST  OF  TAX  LAWS— ILLINOIS. 


Non-reei- 
dcnt  lists. 

Abstract  of 
amount  of 
tax,  how 
made. 


Treasurer 
to  collect. 


Delinquent 
list. 


each  collector's  district,  the  aggregate  value  of  such  pro- 
perty assessed  to  cacli  person,  and  the  amount  of  tax  due 
thereon,  and  such  other  facts  as  rnay  he  required  by  the 
forms  and  instructions  provided  for  by  this  act ;  he  shall 
make  out  the  abstracts  of  real  property,  in  numerical  order, 
which  shall  show  the  name  of  the  person  to  whom  each 
tract  or  lot  is  assessed,  the  value  of  each  tract  or  lot,  and 
the  amount  of  taxes  thereon ;  which  list  shall  be  made  out 
in  strict  conformity  with  the  forms  and  instructions  fur- 
nished by  the  auditor.  He  shall  also  make  out,  in  like 
manner,  for  the  county  collector,  abstracts  of  the  real  pro- 
perty listed  as  non-resident  property.  "When  the  books  or 
lists  for  the  collector  are  completed,  the  clerk  shall  make 
out  a  complete  abstract  showing  the  aggregate  number  and 
value  of  each  kind  of  personal  property  enumerated  in  the 
assessment  list ;  the  value  of  unenumerated  articles ;  of 
goods  and  merchandise ;  of  property  listed  by  bankers, 
brokers,  and  stock-jobbers;  of  property  listed  by  manufac- 
turers; of  moneys  and  credits;  of  moneys  invested  in 
bonds,  stocks,  joint  stock  companies,  &c. ;  of  property  listed 
by  banks ;  the  value  of  lands,  and  of  town  and  city  lots  ; 
the  amount  of  state  tax  due  thereon,  and  rate  of  taxation 
for  county  and  other  special  purposes.  The  correctness  of 
said  abstract  shall  be  certified  to  by  the  clerk,  with  the  seal 
of  his  office  attached,  and  forwarded  to  the  auditor's  office 
by  mail.  A  true  copy  of  said  abstract  shall  be  entered  on 
the  records  of  said  court.  If  any  clerk  shall  knowingly 
make  a  false  or  incorrect  abstract  of  the  value  of  taxable 
property  he  shall  be  deemed  guilty  of  perjury  and  punished 
accordingly. 

The  collector  of  each  county,  on  receiving  the  assessment 
list  of  the  non-resident  property  from  the  clerk  of  the  coun- 
ty court,  and  giving  a  receipt  for  the  same,  shall  collect  the 
taxes  charged  on  said  list  from  the  persons  owing  the  same, 
and  he  shall  give  such  persons  receipts  therefor. 

On  or  before  the  third  Monday  in  April,  annually,  the 
collector  shall  make  out  and  file  with  the  clerk  of  the  coun- 
ty a  statement  in  writing,  setting  forth  the  value  of  property 
and  amount  of  tax  thereon  in  each  town  that  has  been  re- 
turned to  him  by  the  town  collectors  as  delinquent;  and 
also  a  list  of  the  errors  in  the  non-resident  list,  showing  a 
description  of  the  property,  and  the  amount  of  tax  charged 
in  error,  and  cause  of  error ;  which  list  and  statement  shall 
be  verified  by  the  collector's  oath.  At  the  April  meeting 
of  the  board  of  supervisors,  he  shall  settle  with  and  allow 
the  collector  credit  for  such  abatement  as  he  may  be  legally 
entitled  to ;  and  the  clerk  shall  certify  the  value  of  the  pro- 


DIGEST  OF  TAX  LAWS— ILLIXOIS.  D|^ 

perty  upon  wliicli  the  taxes  are  so  abated,  and  amount  of  o^'^^t^*® 
the  state  tax  charged  thereon,  to  the  auditor  of  public  ac-  mcnt. 
counts  who  shall  allow  the  collector  credit  for  the  amount 
so  certified;  provided,  that  if  the  auditor  shall  believe  that 
the  amount  in  said  certificate  is  not  correct,  or  that  the 
allowance  was  illegally  made  he  shall  return  the  same  for 
correction;  if  there  be  no  meeting  in  April,  the  clerk  shall 
certify  the  valae  of  the  property,  and  amount  of  the  state 
tax  charged  on  the  list  of  abatements  filed  by  the  collector, 
to  the  auditor  who  shall  allow  the  collector  credit  for  the 
same,  subject  to  the  farther  action  of  the  board,  and  said 
board,  shall  examine  and  act  upon  the  said  list  at  their 
first  term  thereafter,  and  their  action  shall  be  certified  by 
the  clerk  to  the  auditor,  who  shall  adjust  the  account  of  the 
collector  as  provided  for  in  this  act. 

The  county  courts  of  the  several  counties  in  this  state  Jurisdic- 
ehall  have  original  jurisdiction  of  suits  for  taxes  due  on  county 
real  property,  whether  such  courts  be  sitting  for  transaction  counts, 
of  county  or  probate  business. 

If  the  taxes  on  any  town  or  city  lot  or  lots  shall  remain  Town  and 
unpaid  on  the  third  Monday  in  April  next  after  said  taxes  gold."  ^ 
become  due,  the  collector  shall  advertise,  obtain  judgment, 
and  sell  such  lots,  in  like  manner  as  is  pi'ovided  for  adver- 
tising, obtaining  judgment,  and  selling  non-resident  delin- 
quent lands.  And  if  any  such  lots  be  forfeited  to  the  state, 
as  is  provided  for  in  case  of  delinquent  lands,  the  clerk  shall 
certify  to  the  auditor  the  amount  of  state  tax  charged  on 
the  lots  so  forfeited,  and  the  auditor  shall  allow  the  collector 
credit  therefor,  and  charge  the  same  to  the  collector  for  the 
following  year.  The  supervisors  shall  allow  the  collector 
credit  for  the  county  tax,  towns  and  other  special  taxes  on 
lots  forfeited  to  the  state.  Town  and  city  lots  shall  be  sold 
annually  in  the  month  of  May  next  after  the  taxes  become 
due,  or  a.s  soon  thereafter  as  practicable. 

If  the  taxes  on  any  tract  other  than  town  or  city  lots  Collector  to 
shall  remain  unpaid  on  the  1st  day  of  May  next  after  such  tax.''" 
taxes  become  due,  said  collector  shall  make  out  and  file 
with  the  clerk  of  the  county  court  a  true  and  correct  list 
of  said  lands;  setting  forth  the  name  of  the  owner,  or  per- 
son in  whose  name  the  said  property  is  taxed,  a  description 
of  the  propertv,  the  value  of  each  tract  or  parcel,  and 
amount  of  taxes  charged  thereon,  together  with  the  aggre- 
gate value  and  amount  of  tax  due  on  such  list;  and 
attach  an  affidavit  of  the  correctness  of  the  list,  that  the 
taxes  set  forth  are  unpaid,  that  he  has  used  due  diligence 
to  collect  them,  and  that  the  aggregate  amount  remains 
unpaid. 


36 


DIGEST  OF  TAX  LAWS— ILLINOIS. 


List  exam- 
ined by 
clerk. 


Copy  of  list. 


Auditor  to 
file  delin- 
quent list. 


Clerk  to 
file  list. 


Collector's 
duty. 


Tax  recei- 
ved noted. 


List  to  be 
compared. 


Said  li.st  shall  be  examined  by  tlie  county  clerk,  and  all 
errons  corrected;  and  the  collector  shall  ha  allowed  credit 
in  his  settlement  for  the  amount  of  county  tax,  including 
road,  school  and  other  special  county  tax  due  thereon. 
The  clerk  of  the  county  court  shall,  within  ten  days  after 
the  filing  of  said  list,  make  out  a  true  copy  in  manner  and 
form  as  may  be  required  by  the  auditor  of  public  accounts, 
and  shall  forward  it  to  said  auditor,  to  be  filed  in  his  office. 

The  auditor  of  public  accounts  shall  file  the  list  of  delin- 
quent lands  on  which  the  taxes  remain  due  and  unpaid, 
and  shall  add  to  the  amount  of  tax  charged  on  each  tract 
ten  cents,  to  be  collected  and  paid  into  the  state  treasury. 
Any  person  may  pay  the  taxes  due  on  said  lands  into  the 
said  treasury,  at  any  time  before  the  1st  of  August  next 
after  said  taxes  become  due.  If  they  shall  be  unpaid  after 
the  first  of  August,  the  auditor  shall  add  fifty  per  cent  on 
the  amount  of  taxes  due  on  each  tract  to  said  taxes,  and 
the  aggregate  shall  be  charged  and  collected.  Any  person 
may  redeem  said  lands  by  paying  the  amount  charged  as 
aforesaid  into  the  state  treasury  at  any  time  before  the  1st 
of  November  thereafter. 

On  the  1st  of  November  annually,  or  as  soon  thereafter 
as  practicable,  the  auditor  of  public  accounts  shall  file  in 
the  office  of  the  clerk  of  the  county  court  a  correct  list  of 
all  the  lands  returned  to  him  as  delinquent,  and  on  which 
the  taxes  remained  unpaid  the  1st  of  November. 

The  collector  shall  add  fifty  per  cent  on  the  taxes  remain- 
ing due  at  the  time  of  filing  the  list  with  the  clerk,  and  to 
the'  tax  charged  in  each  tract  of  land,  and  the  aggregate 
shall  be  collected  and  paid  over  to  the  state  and  county 
according  to  the  rate  of  taxation  for  that  year.  Any  one 
desiring  to  redeem  or  pay  the  taxes  on  such  lands  in  the 
county  after  the  1st  of  May,  may  do  so  by  paying  the 
amount  charged  as  above  set  forth  to  the  collector  at  any 
time  before  the  1st  of  November  thereafter.  "When  said 
collector  shall  receive  the  tax  on  any  tract  or  town  lot 
subsequent  to  the  1st  of  May  aforesaid,  he  shall  set  forth 
the  amount  so  received  opposite  the  tract  or  lot  so  redeemed, 
in  a  column  provided  for  that  purpose,  and  shall  note  the 
date  of  such  payment  opposite  such  tract  or  lot  on  the  list 
of  delinquent  lands  and  lots  aforesaid,  and  file  said  lists 
with  the  clerk  on  or  before  the  1st  of  November  aforesaid. 

The  clerk  shall  compare  the  delinquent  list  returned  by 
the  auditor  with  the  list  returned  by  the  collector,  and  if 
there  be  any  lands  or  lots  on  which  the  taxes  have  not  been 
paid,  he  shall  add  the  amount  due  thereon  to  the  tax  due 
on  such  lands  and  lots  for  the  next  succeeding  year,  and 


DIGEST  OF  TAX  LAWS— ILLINOIS. 


37 


make  out  a  list  of  said  lands  and  lots,  which  shall  be  deli- 
vered to  the  collector  with  the  tax  books  of  the  current 
year,  or  as  soon  thereafter  as  practicable,  and  the  said  col- 
lector shall  collect  the  taxes  thereon  by  sale  or  otherwise. 

When  any  person  owning  lands  or  town  lots  in  any 
county  in  this  state  shall  lail  to  pay  the  taxes  assessed 
thereon,  as  provided  for  in  the  foregoing  sections,  it  sliall 
be  the  duty  of  the  collector  to  publish  an  advertisement  in 
some  newspaper  in  his  county,  and  if  there  be  no  such 
paper  printed  in  his  county,  then  in  the  nearest  one  in  the 
state,  which  advertisement  shall  be  once  published  at  least 
four  weeks  previous  to  the  term  of  the  county  court  at 
which  judgment  is  prayed;  and  said  advertisement  shall 
contain  a  list  of  the  delinquent  lands  on  which  the  taxes 
remain  due,  the  names  of  owners,  if  known,  the  amount 
due  thereon,  and  year  or  years  for  which  the  same  are  due, 
and  shall  give  notice  that  he  will  apply  to  the  county  court 

at  the  term  thereof  for  judgment  against  said  lands 

for  said  taxes,  interest  and  costs,  and  for  an  order  to  sell 
said  lands  for  the  satisfaction  thereof;  and  shall  also  give 
notice  that  on  the  first  Monday  next  succeeding  the  day 
fixed  by  law  for  the  commencement  of  the  said  term  of 
said  court,  all  the  lands  for  sale,  of  which  an  order  shall  be 
made,  will  be  exposed  to  public  sale  at  the  place  of  holding 
court  in  said  county  for  the  amount  of  taxes,  interest  and 
costs  due  thereon;  and  the  advertisement  shall  be  taken  to 
be  legal  and  sufficient  notice,  both  of  the  collector's  intended 
application  to  the  county  court  for  judgment,  and  also  of 
the  sale  of  lands  under  said  court's  order. 

The  collector  shall  file  the  list  of  delinquent  lands  and 
town  lots  with  the  clerk  of  the  county  court,  at  least  five 
days  before  the  commencement  of  the  terra  at  which  appli- 
cation for  judgment  is  to  be  made,  and  said  clerk  shall 
receive  and  record  the  same  in  a  book  to  be  kept  for  that 
purpose. 

The  clerk  of  the  county  shall,  before  the  day  of  sale, 
make  a  correct  record  of  the  lands  and  town  lots  against 
which  judgment  is  rendered  in  any  suit  for  taxes  due 
thereon,  and  which  shall  set  forth  the  name  of  the  owner, 
if  known,  the  description  of  the  property,  and  amount  due 
on  each  tract  or  lot,  in  the  same  order  as  the  said  property 
may  be  set  forth  in  the  judgment  book,  and  shall  attach 
thereto  a  correct  copy  of  the  order  of  the  court  and  his 
certificate  of  the  truth  of  such  record;  which  record  so 
attested  shall  hereafter  constitute  the  process  on  which  all 
real  property  shall  be  sold  for  taxes,  as  well  as  the  sales  of 
such  property.     When  any  tract  or  town  lot  shall  be  sold. 


Lands  and 
lots  to  be 
sold. 


Notlco. 


Collector  to 
file  lift  of 
di'linqiicTit 
hinds  and 
towu  lots. 


Tlccord  of 
judgmcut. 


Jnd  Eminent 
book. 


38 


DIGEST  OF  lAX  LAWS— ILLINOIS. 


Collcctor'B 
report. 


Court 
render 
judgment. 


Appeal  to 

circuit 

court. 


Transcript 
of  sales. 


Lands  and 
lots  to  be 
forfeited. 


Clerk  to 
certify. 


the  clerk  sliall  enter  in  the  record  aforesaid  the  quantity 
sold  and  purchaser's  name,  opposite  each  tract  or  Jot,  and 
when  any  such  property  shall  be  redeemed  fi-om  sale,  the 
clerk  shall  enter  tlie  name  of  the  person  redeeming,  and  the 
date  and  amount  of  nulemption.  Said  books  shall  be  so 
ruled  that  there  shall  be  suitable  blank  columns  for  enter- 
ing the  quantity  or  portion  of  each  tract  or  lot  that  may  be 
sold,  the  name  of  the  purchaser,  and  such  other  columns  as 
may  be  necessary. 

On  the  first  day  of  the  term  of  the  county  court  at  which 
judgment  on  delinquent  lands  and  town  lots  is  prayed,  the 
collector  shall  report  to  the  clerk  a  list  of  all  the  lands  or 
town  lots  on  which  taxes  have  been  paid,  if  any,  from  the 
filing  of  the  list  mentioned  above,  up  to  that  time ;  and 
the  clerk  shall  note  the  fact  opposite  each  tract  upon  which 
the  taxes  have  been  paid.  The  collector,  assisted  by  the 
clerk,  shall  compare  and  correct  said  list,  and  make  and 
subscribe  an  affidavit  that  the  list  is  a  true  and  correct 

record  of  the  delinquent  lands  and  town  lots  in county, 

on  which  he  has  been  unable  to  collect  the  taxes  as  required 
b}''  law  for  the  year  or  years  named  in  the  list,  and  that,  as 
he  believes,  said  taxes  now  remain  due  and  unpaid. 

The  court  shall  examine  said  list,  and  if  defense  or  ob- 
jection be  offered  by  any  person  interested  in  any  of  said 
lands  or  lots  to  the  entry  of  judgment  against  the  same, 
the  court  shall  hear  and  determine  the  matter  in  a  summary 
manner,  without  pleadings,  and  shall  pronounce  judgment 
as  the  right  of  the  case  may  be,  and  shall  direct  the  clerk 
to  make  out  and  enter  an  order  for  the  sale  of  such  real 
property.  Such  order  shall  be  signed  by  the  judge,  and 
shall  have  the  same  effect  as  judgments  and  orders  made 
by  the  circuit  court. 

Persons  aggrieved  by  any  decision  of  the  county  court 
in  such  cases  shall  have  the  right  of  appeal  to  the  circuit 
court,  by  giving  bond  and  security  payable  to  the  people 
of  this  state. 

The  clerk  of  said  court  shall,  within  five  days  after  any 
sale  for  taxes,  make  out  and  deliver  to  the  collector  a  tran- 
script of  sales  for  taxes  in  book  form.  Said  collector  shall 
deliver  said  transcript  to  the  auditor  at  the  time  he  is 
required  to  make  settlement  for  the  state  tax. 

Every  tract  of  land,  or  town  lot  offered  at  public  sale 
for  the  taxes  due  thereon,  and  not  sold  for  want  of  bidders, 
shall  be  forfeited  to  this  state. 

If  any  lands  or  town  lots  shall  be  so  forfeited,  the  clerk 
of  the  county  court  shall  certify  to  the  auditor  of  public 
accounts  the  assessed  value  thereof,  and  amount  of  sti^te 


.J< 


DIGEST  OF  TAX  LAWS— ILLINOIS.  89 

tax  charged  thereon ;  and  the  auditor  shall  credit  the  col- 
lector with  the  amount  of  state  tax  due  on  said  property, 
and  the  board  of  supervisors  shall  allow  him  credit  for  the 
printer's  fees  and  county  tax  thereon. 

If  any  person  shall  desire  to  redeem  any  tract  or  lot  for-  Forfeited 
felted  to  the  state,  he  shall  apply  to  the  clerk  of  the  county  Eo°v  re-^' 
court,  who  shall  issue  his  order  to  the  collector,  directing  '^"^emed. 
him  to  receive  from  such  person  the  amount  due  on  said 
tract  or  lot,  particularly  describing  the  property  and  setting 
forth  the  amount  due;  and  upon  presentation  of  said  order 
to  the  collector  he  shall  receive  said  amount,  and  give  the 
person  duplicate  receipts  therefor,  setting  forth  the  proper 
description  of  the  property  and  amount  received,  one  of 
which  shall  be  countersigned  by  the  clerk,  and  so  counter- 
signed shall  be  evidence  of  the  redemption  of  the  property 
therein  described,  but  no  such  receipt  shall  be  valid  until 
it  is  countersigned  by  the  clerk;  the  other  receipt  shall  be 
filed  by  the  clerk  in  his  office,  and  said  clerk  shall  cancel 
the  sale  of  the  property  so  redeemed  on  the  books  in  his 
office,  and  charge  the  amount  of  the  redemption  money  to 
the  collector. 

It  shall  be  the  duty  of  the  clerk  of  the  county  court,  cicrkto 
annually,  when  he  makes  return  of  the  amount  of  taxes  ^'^'^ '  ^' 
levied,  to  report  the  amount  due  the  state  on  such  forfeited 
property  to  the  auditor  of  public  accounts,  who  shall 
charge  the  same  to  the  collector;  if  the  collector  who 
received  said  redemption  money  shall  be  succeeded  in 
office,  he  shall  pay  the  amount  in  his  hands  over  to  his 
successor,  who  shall  pay  said  amount  into  the  state  treasury 
when  he  settles  for  the  taxes  of  the  current  year. 

The  amount  due  on  lands  and  lots,  and  remaining  un-  Tax  to  bo 
paid  on  the  first  of  November,  shall  be  added  to  the  tax 
of  the  current  year,  and  the  amount  thereof  shall  be 
reported  against  the  collector,  with  the  amount  of  the 
assessment  for  said  year;  said  collector  shall  collect  and 
pay  over  the  said  amount  in  like  manner  as  other  taxes, 
and  he  is  hereby  authorised  to  advertise  and  sell  said  pro- 
perty in  the  same  manner  as  if  said  property  had  never 
been  forfeited  to  the  state.  Said  additions  and  sales  shall 
be  continued  from  year  to  year,  until  the  taxes  on  said 
property  are  paid  by  sale  or  otherwise;  provided,  that 
every  five  3^ears,  all  the  property  previously  forfeited  and 
remaining  unredeemed  shall  be  sold  to  the  highest  bidder, 
but  not  for  a  greater  sum  than  is  due  thereon,  including 
costs,  &c. ;  and  the  former  sales  of  such  property  as  will 
not  sell  shall  be  canceled,  provided,  that  if  any  person 
shall  offer  to  pay  the  taxes,  interest  and  costs  duo  on  for- 


addcd. 


40 


DIGEST  OF  TAX  LAWS— ILLINOIS. 


Rodemp- 
tioiis,  how 
made. 


County  tax. 


Assessment 
a  lien. 


Receipt  for 
tax. 


Collector 
nttcnd  sale. 


Pnrchaser 
pay. 


feited  property  for  a  less  quantity  tlian  the  wliole  tract  or 
lot,  then  such  property  shall  be  sold  to  the  person  offering 
to  pay  the  amount  due  thereon  for  the  least  quantity  or 
part  tliereof. 

Real  property  sold  under  the  provisions  of  this  act  may 
be  redeemed  at  any  time  before  the  expiration  of  two 
years  from  the  date  of  sale,  by  the  payment  in  .specie  to  the 
clerk  of  the  county  court  of  the  proper  county,  of  double 
the  amount  for  which  the  same  was  sold,  and  all  taxes 
accruing  after  such  sale,  with  ten  per  cent  interest  thereon 
from  the  day  of  sale,  unless  such  subsequent  tax  has  been 
paid  by  the  person  for  whose  benefit  the  redemption  is 
made,  which  fact  may  be  shown  by  the  collector's  receipt. 

The  board  of  supervisors  have  power  to  levy  a  tax  in 
their  respective  counties  for  county  purposes,  but  shall  in 
no  case  exceed  the  amount  of  four  mills  on  each  dollar's 
worth  of  taxable  property,  unless  specially  authorised  by 
law;  and  said  county  tax  shall  be  levied  at  the  September 
meeting  of  said  board,  or  as  soon  thereafter  as  practicable, 
and  collected  with  the  state  revenue.  The  same  lien 
created  to  secure  the  state  tax  and  the  provisions  made 
for  the  collection  thereof,  shall  also  exist  and  apply  to  the 
county  revenue. 

The  assessment  shall  be  a  lien  on  the  personal  property 
of  all  persons  owing  taxes,  from  the  time  the  assessment 
books  are  received  by  the  collector,  for  the  state  and 
county  tax  due  thereon,  and  no  sale  or  transfer  of  such 
property  shall  affect  the  claim  of  the  state  or  county,  but 
the  said  property  may  be  seized  by  the  collector  wherever 
found,  and  removed,  if  necessary,  and  sold  to  discharge 
the  taxes  of  the  person  owing  the  same,  at  the  time  of  such 
assessment,  together  with  the  costs  and  charges  of  collection. 

Whenever  any  person  shall  pay  the  taxes  charged 
against  him,  the  collector  shall  enter  such  payment  in  his 
list  and  give  the  person  paying  the  same  a  receipt  specify- 
ing the  name  of  the  person  for  whom  paid,  the  amount 
paid,  what  year  paid  for  and  property  on  which  the  same 
was  assessed,  according  to  its  description  on  the  assessment 
list. 

The  collector  shall  attend  at  the  court  house  in  his  coun- 
ty, on  the  day  specified  in  the  notice  for  the  sale  of  real 
estate  for  taxes  and  proceed  to  offer  for  sale,  separately, 
each  tract  of  land  or  town  lot  in  said  list  on  which  the  taxes 
and  costs  have  not  been  paid. 

The  person  purchasing  any  tract  of  land  or  town  lot,  or 
any  part  thereof,  shall  forthwith  pay  to  the  collector  the 
amount  of  taxes  and  costs  charged  on  said  tract  or  lot,  and 


DIGEST  OF  TAX  LAWS— ILLINOIS.  41 

on  failure  so  to  do,  the  said  land  or  lot  shall  be  again  offered 
for  sale  in  the  same  manner  as  if  no  such  sale  had  been 
made ;  and  in  no  case  shall  the  sale  be  closed  until  pay- 
ment is  made. 

The  clerk  shall  make  out  and  deliver  to  the  purchaser  certiflmtc 
of  any  lands  or  lots  sold  for  the  payment  of  taxes  as  afore-  °  P"'"^^'>se. 
said,  a  certificate  of  purchase  to  be  countersigned  by  the 
collector,  describing  the  land  or  lot  sold,  as  the  same  was 
described  in  the  delinquent  list,  the  amount  of  taxes  and 
costs  for  which  the  same  was  sold,  and  that  payment  has 
been  made  therefor.  If  any  person  shall  become  the  pur- 
chaser of  more  than  one  tract  of  land  or  lot,  he  may  have 
the  whole  included  in  one  certificate. 

Such  certificate  of  purchase  shall  be  assignable  by  in-  Assignable, 
dorsement,  and  an  assignment  thereof  shall  vest  in  the 
assignee  or  his  legal  representatives,  all  the  right  and  title 
of  the  original  purchaser. 

Upon  ascertaining  tiie  amount  due  to  the  state  from  any  paj-mcnt 
collector  or  other  person,  the  auditor  shall  give  such  person  ^"'"  ^'■'^'■^ 
a  statement  of  the  amount  to  be  paid,  and  upon  the  pre- 
sentation of  such  statement  to  the  treasurer,  and  the  ])ay- 
ment  of  the  sum  stated  to  be  due,  the  treasurer  shall  give 
duplicate  receipts  therefor,  one  of  which  shall  be  filed  in 
the  auditor's  office,  and  entered  in  a  book  to  be  kept  for 
that  purpose,  and  the  other  shall  be  countersigned  by  the 
auditor  and  delivered  to  the  person  making  the  payment; 
and  no  payment  shall  be  considered  as  having  been  made 
until  the  treasurer's  receipt  shall  be  countersigned  by  the 
auditor  as  aforesaid. 

When  the  list  of  delinquent  lands  is  returned  by  the  Duty  of 
auditor  for  sale,  he  shall  certify  to  the  clerk  the  amount  of  ""'^''°''* 
the  county's  proportion  of  the  tax  paid  into  the  state  treas- 
ury, and  the  amount  so  certified  shall  be  paid  into  the  • 
county  treasury  out  of  the  tax  due  from  the  collector  to  the 
state. 

The  retiirn  of  the  schedule  or  list  of  taxable  property  be-  Assessment 
longing  to  any  railroad  company  required  to  be  made  shall  property?*^ 
be  made  to  the  county  clerk  instead  of  the  assessor,  and  the 
clerk  shall  lay  the  same  before  the  board  of  supervisors 
when  they  meet  to  equalize  the  assessment  of  propert3^  If 
a  majority  of  said  board  are  satisfied  that  such  return  is 
correct  they  shall  assess  it  accordingly  ;  but  if  tlicy  believe 
that  such  schedule  or  list  does  not  contain  a  full  and  fair 
statement  of  the  property  of  such  company  subject  to  taxa- 
tion in  said  county,  made  out  and  valued  in  accordance 
■with  the  requirements  of  law,  said  board  shall  assess  such 
property  or  cause  it  to  be  assessed,  in  accordance  with  the 
6 


42 


DIGEST  OF  TAX  LAWS— ILLINOIS. 


Qnantity  on 
hand  1st  of 
April  to  bo 
taxed. 

Penalty  for 
refusal 
to  list. 


Manner  of 
making  list 
of  real 
property  of 
railroads. 


Fixed  and 
stationary 
property. 

Rolling 
stock. 


rules  prescribed  for  assessing  such  property.  The  schedule 
or  list  shall  be  delivered  at  the  office  of  the  county  clerk  of 
the  proper  county,  on  or  before  the  1st  day  of  May,  in  the 
year  in  which  such  property  is  required  to  be  assessed  ;  if 
not,  the  county  clerk  shall  obtain,  as  near  as  practicable,  a 
correct  list  of  the  property  of  such  company  with  the  valu- 
ation thereof,  in  each  town  or  district  in  his  county,  M'hich 
list  shall  be  laid  before  the  board ;  and  said  board  shall 
take  action  thereon  in  like  manner,  as  if  the  return  had 
been  made  by  the  company.  All  property  whether  owned 
by  corporations  or  individuals,  shall  be  listed  with  refer- 
ence to  the  quantity  on  hand  and  owned  on  the  1st  day  of 
April,  provided,  that  government  or  other  lands,  not  pre- 
viously listed,  shall  be  returned  and  be  subject  to  taxation. 

Every  company  required  to  make  return  as  aforesaid 
that  shall  neglect  or  refuse  to  deliver  the  required  list,  shall 
be  assessed  double  the  value  of  their  property. 

The  schedule  or  list  of  the  taxable  property  of  railroad 
companies  shall  set  forth  a  description  of  all  the  real  pro- 
perty owned  or  occupied  by  the  company  in  each  county, 
town  and  city  through  which  such  railroad  may  run  ;  and 
the  actual  value  of  each  lot  or  parcel  of  land  including  the 
improvements  thereon,  except  the  track  or  superstructure 
of  said  road,  shall  be  annexed  to  the  description  of  such  lot 
or  parcel  of  laud.  Said  list  shall  set  forth  the  number  of 
acres  taken  for  right  of  way,  stations  or  other  purposes, 
from  each  tract  of  land  through  which  said  road  may  run, 
describing  said  land  as  near  as  practicable  in  accordance 
with  the  surveys  of  the  United  States,  giving  the  width  of 
the  strip  or  parcel  of  land,  and  its  length  through  each 
tract ;  also  the  whole  number  of  acres  and  aggregate  value 
thereof  in  said  county,  town  and  city.  All  of  the  property 
mentioned  in  this  section  shall  be  denominated  real  pro- 
perty. The  list  aforesaid  shall  set  forth  the  length  of  the 
main  track,  and  the  length  of  all  side  tracks  and  turnouts 
in  each,  county,  city  and  town  through  which  the  road  may 
run,  with  the  actual  value  of  the  same,  and  value  of  the 
improvements  at  each  of  the  several  stations,  when  said 
stations  are  not  a  part  of  city  or  town  lots.  The  said  sta- 
tions and  track  shall  be  denominated  "fixed  and  stationary 
personal  property." 

The  list  shall  contain  an  inventory  of  the  rolling  stock 
of  said  company  with  the  value  thereof;  said  rolling  stock 
shall  be  denominated  "personal  property;"  also  a  state- 
ment of  the  value  of  all  other  personal  property  owned  by 
said  company  in  each  county,  city  and  town,  the  length  of 
the  whole  of  the  main  track  within  this  state,  and  the  total 


DIGEST  OF  TAX  LAWS— ILLINOIS.  43 

value  of  the  rolling  stock  shall  be  set  forth  in  said  list. 

The  rolling  stock  shall  be  listed  and  taxed  in  the  several 

counties,  towns  and  cities  pro  rata  in   proportion  as  the 

length  of  the  main  track  in  such  county,  town  or  city  bears 

to  the  whole  length  of  the  road.     All  other  property  shall 

be  listed  and  taxed  in  the  county,  town  or  city  where  the 

same  is  located  or  used.      The  description  of  all   lands  of^prop^ertyl 

owned  by  any  railroad  company  for  right  of  way  or  station 

purposes,  other  than  those  which  are  a  part  of  a  laid-off 

town,  city  or  village,  shall  be  entered  by  the  asses.^or  on 

his  book,  as  being  a  strip  or  track  of  land  extending  on 

each  side  of  the  said  railroad  track,  and  embracing  the 

same,  commencing  at  the  point  where  the  said  railroad 

track  crosses  the  boundary  line  of  said  county,  city  or 

town,  and  extending  to  the  point  where  the  said  track 

crosses  the  boundary  line  of  said  county,  city  or  town,  or 

to  the  point  of  its  termination  in  the  same,  as  the  case  may 

be,  containing acres  more  or  less  (inserting  name  of 

county,  city  or  town,  boundary  line  of  the  same  and  num- 
ber of  acres)  and  when  advertised  by  any  sheriff  or  col- 
lector to  be  sold  for  taxes,   or  when   so  sold,  no  other 
description  shall  be  necessary.     If  any  clerk  or  assessor  as  change  of 
aforesaid  shall  change  the  valuation  of  the  property  as  trc"'tobe 
aforesaid  or  any  of  the  same,  that  shall  be  returned  by  any  g'^^"- 
railroad  company,  he  shall  give  notice  of  such  change  to 
such  company. 

The  county  clerk  shall  furnish,  at  the  expense  of  the  Dntyot 
county,  suitable  blanks  for  the  use  of  the  assessor,  and  he  cie°k'7 
is  hereby  authorized  and  required  to  assess  and  enter  on 
the  list  for  taxation,  any  and  all  property,  whether  real  or 
personal,  omitted  in  the  regular  assessment  list;  and  if  any 
such  omissions  be  not  discovered  in  time  to  be  entered  on 
the  tax  list  of  the  proper  year,  he  shall  add  the  amount  of 
tax  due  thereon  to  the  tax  of  the  following  year.  The  list 
of  taxable  real  estate  required  to  be  furnished  for  the  use 
of  the  assessors  shall  be  made  out  from  the  collector's 
book,  instead  of  the  assessment  list,  and  the  town  collectors 
shall  deposit  the  tax  lists  or  books  furnished  them  by  the 
county  clerk,  with  the  county  treasurer,  at  the  time  of  their 
settlement  with  said  treasurer;  and  said  treasurer  shall, 
within  two  months  thereafter,  deliver  said  tax  books  to  the 
county  clerk  who  shall  deposit  the  same  in  his  office  to  be 
kept  as  part  of  the  records  of  said  office. 

Each  assessor  shall,  at  the  time  of  talcing  a  list  of  per-  Dntyof 

1  i.        •      ii  ■  1     ii  it,  assessors. 

sonal  property,  in  the  year  or  years  m  wnicli  tlie  real  pro- 
perty is  not  required  to  be  listed,  also  take  a  list  of  all  real 
property  situate  in  his  town  that  shall  have  become  subject 


44  DIGEST  OF  TAX  LAWS— INDIANA. 

to  taxation  since  the  last  previous  listing  of  property  there- 
in,  with  the  value  thereof,  and  of  all  new  buildings  or 
other  structures  of  any  kind,  the  value  of  which  shall  not 
have  been  previously  added  to  or  included  in  the  valuation 
of  the  real  property  on  which  such  structures  have  been 
erected,  and  shall  make  return  thereof  to  the  county  clerk 
at  the  same  time  he  makes  return  of  the  personal  property; 
in  which  return  he  shall  set  forth  a  description  of  the  real 
property  on  which  each  of  such  structures  shall  have  been 
erected,  the  kind  of  structure  so  erected,  and  the  true  value 
added  to  such  parcel  of  real  property  by  the  erection 
thereof;  and  the  additional  sum  which  it  is  believed  the 
land  on  which  the  structure  is  erected  would  sell  for  at 
private  sale  in  consequence  thereof,  shall  be  considered  the 
value  of  such  new  structure;  and  in  case  of  the  destruction 
by  fire,  flood  or  otherwise,  of  any  building  or  structure  of 
any  kind  erected  previous  to  the  last  valuation  of  the  land 
or  lot  on  w^hich  the  same  shall  have  stood,  or  the  value  of 
which  shall  have  been  added  to  any  former  valuation 
of  such  land  or  lot,  the  assessor  shall  determine  as  near  as 
practicable,  how  much  less  such  property  would  sell  for  at 
private  sale  in  consequence  of  such  destruction,  and  make 
return  thereof  to  the  county  clerk.  In  all  such  cases,  the 
clerk  shall  add  to  the  former  valuation  of  such  property, 
the  amount  of  the  additional  value,  and  deduct  from  the 
former  valuation  the  amount  of  decreased  value  in  accord- 
ance with  the  return  made  as  aforesaid,  provided  that  the 
board  of  supervisors  shall  have  power  to  equalize  or  correct 
any  such  returns.  If  any  tract  or  parcel  of  land  shall  be 
subdivided  into  town  or  city  lots  or  blocks  after  the  pre- 
vious assessment  thereof,  the  assessor  shall,  at  the  time  of 
taking  a  list  of  the  personal  property  as  aforesaid,  assess 
and  return  the  value  of  such  lots  or  blocks  in  like  manner 
as  if  the  land  had  not  been  assessed;  and  the  clerk  shall 
correct  the  tax  list  accordingly. 

INDIANA. 

Tax  officers  Specinl  Boards  of  Equalization  of  each  County  for  Real  Property. 

Board  of  Equalization  of  each  County  for  Personal  Property. 
Auditor  of  State. 
County  Commissioners. 
County  Auditor. 

Appraiser  of  Real  Property  for  each  County. 
County  Treasurer,  ex  officio.  Collector. 
Assessor  for  each  Township. 

Every  person  of  full  age  and  sound  mind,  not  a  married 
woman,  shall  list  the  taxable  real  and  personal  property 


DIGEST  OF  TAX  LAWS— INDIANA.  4$ 

of  •which  he   is  owner,  situate   in   the  county  where  he 
resides,  and  all  moneys  in  his  possession. 

Each  assessor  shall,  between  the  1st  of  January  and  May 
in  each  year,  receive  from  every  person  required  to  list 
property  for  taxation  two  separate  and  distinct  statements. 

Both  statements  shall  be  made  either  by  the  taxable  I'lst. 
person  or  by  the  assessor  from  such  person's  information. 
The  first  shall  be  on  oath  of  such  person,  and  shall  contain 
a  true  and  full  list  of  the  moneys,  rights,  credits,  effects, 
ships,  canal  and  flat  and  steam  boats,  personal  property 
appertaining  to  merchandising  and  manufacturing,  and  cor- 
poration stocks  of  the  person  listing,  and,  that  the  same 
have  been  valued  at  their  true  cash  value. 

The  second  statement  shall  set  forth,  the  number  of 
horses,  mules,  asses,  cattle,  sheep,  swine,  carriages,  wagons, 
hacks,  carts,  and  other  vehicles;  watches  and  clocks,  pianos 
and  other  musical  instruments  and  their  different  values; 
the  value  of  farming  utensils,  mechanic's  tools,  law  and 
medical  books,  surgical  instruments  and  medicines,  house- 
hold furniture,  beds,  bedding;  of  corn,  hay,  oats,  &c.,  and 
the  value  of  all  and  every  species  of  personal  property  not 
specified  above,  nor  included  in  first  statement.  And 
lastly,  the  age  of  the  person,  if  a  male,  whether  over 
twenty-one  and  under  fifty:  provided  that  each  tax-payer 
is  authorized  to  deduct  the  amount  of  his  indebtedness  out 
of  his  solvent  claims. 

If  the  person  refuse  or  neglect  to  make  such  statements.  Assessor, 
or  the  necessary  oath,  the  assessor  shall  himself  ascertain  nscerta'in 
the  number  and  value  of  the   taxable  articles,  and  can  anicies"^'" 
examine,   on  oath,  any  person  having  knowledge  of  such 
articles. 

If  any  person,  when  requested  by  the  assessor  or  depu-  rcnaityfor 
ties,  fail  to  give  a  true  list  of  all  his  taxable  ])roperty,  or  uivefTtnic 
make  any  oath  in  that  behalf,  or  fix  a  fraudulent  value  oath"^&cf'^^ 
where  an  oath  is  not  required  on  such  property,  he  shall  on 
conviction  be  fined  not  exceeding  five  hundred  dollars. 

The  president,  secretary,  agent,  or  other  proper  account-  companies 
ing  officer  of  every  railroad,  plank  road,  turnpike  road,  ust. 
telegraph  company,  &c.,  in  the  state,  shall  furnish  the 
auditor  of  the  county  where  their  principal  oflice  is  situated 
a  list  of  all  the  stock  in  the  company,  and  its  value  attested 
by  the  oath  of  the  officer  making  the  same,  and  shall  fur- 
nish a  statement  dividing  the  aggregate  amount  of  all  tl)c 
stock  of  such  company  among  the  several  counties  in  pro- 
portion to  the  value  of  the  superstructure,  buildings  and 
real  estate  of  such  company  in  each  county,  and  if  there  is 
no  office  in  this  state,  the  officers  shall  furnish  the  auditor 


46 


DIGEST  OF  TAX  LAWS— INDIANA. 


Andltor'8 
list. 


Appraiser's 
duties. 


Special 
board  of 
equaliza- 
tion for  real 
property. 


Original 
Btatemcnt3 
of  property. 


of  the  county  where  the  work  first  enters  the  state,  a  state- 
ment on  oath  of  the  amount  and  value  of  all  real  estate  of 
such  company  in  the  state,  the  amount  expended  in  con- 
struction of  work  within  the  lines  of  tVie  state,  and  the 
amount  invested  in  machinery  and  rolling  stock;  which 
said  machinery  and  stock  shall  be  a.ssessed  for  taxation  in 
the  same  proportion  to  its  total  amount  that  the  length 
of  line  of  the  work  in  the  state,  completed,  bears  to  the 
entire  length  of  the  line  of  said  work  completed. 

The  auditor  shall  enter  the  name  of  said  company  or 
corporation  on  the  tax  duplicate,  with  the  amount  and 
value  of  said  stock,  and  assess  thereon  for  state,  county, 
school  and  road  taxes. 

If  any  such  company  fail  or  refuse  to  make  the  required 
statement,  the  county  auditor  shall  himself  make  out  such 
list  as  he  best  can  from  information. 

The  appraiser  shall  on  actual  view  make  a  true  valua 
tion  of  all  lands  at  their  cash  value,  with  the  improvements, 
and  also  one  without  improvements,  and  both  valuations 
shall  be  set  down  in  a  proper  column. 

The  appraiser  shall  call  on  every  resident  in  his  county 
for  a  list  of  his  taxable  lands  with  particular  description 
thereof;  and  if  tlie  said  resident  fail  to  do  so,  or  is  absent, 
the  appraiser  shall  make  out  such  list. 

The  appraiser  at  the  time  of  making  the  appraisement 
and  list,  shall  inform  the  owner  of  property,  of  the  amount 
and  of  the  time  when  the  special  board  of  equalization  for 
the  county  meets,  to  redress  grievances  and  equalize  the 
taxes  concerning  real  estate. 

Each  appraiser  shall  deliver  to  the  auditor  of  his  county, 
a  tabular  return  in  a  book,  of  the  amount,  description  and 
value  of  all  real  estate  subject  to  be  listed  for  taxation  in 
his  county. 

Such  auditor  shall  give  public  notice  of  the  meeting  of 
the  above  board  of  equalization  for  real  estate. 

The  board  doing  county  business,  county  auditor  and 
appraiser  or  appraisers  of  each  county  shall  constitute  the 
said  board  in  each  year,  when  the  real  estate  is  valued. 

The  county  auditor  shall  produce  to  the  board  the  return 
delivered  by  the  appraiser;  and  the  board  shall  proceed 
to  correct  all  errors,  and  equalize  the  valuations  by  adding 
or  deducting  relative  to  real  property. 

Each  appraiser  shall,  when  lie  delivers  his  return  of  the 
taxable  real  propert}^  to  the  county  auditor,  also  deliver  all 
the  original  statements  of  property  from  persons  required 
to  list  real  estate. 


DIGEST  OF  TAX  LAWS— INDIANA.  47 

Each  township  assessor  shall   annually  deliver  to   the  f'^*°L 

/.I.  ^■  o     ^  ■  township 

auditor  of  his  county  a  list  oi  the  persons,  companies  or  assessor, 
corporations,  in  whose  names  any  personal  taxables  shall 
have  been  by  him  listed  in  his  township,  with  the  aggre- 
gate value  of  the  personal  property  and  taxables,  and  also 
the  original  statements  of  the  persons  required  to  list  the 
taxable  property  in  his  county. 

Said  assessor  shall,  annually,  at  the  time  of  listing  per- 
sonal property,  list  also  the  real  estate  in  his  county  that 
has  become  taxable  since  the  last  listing  of  property 
therein,  with  the  value  thereof,  and  shall  make  return  to 
the  county  auditor  at  the  time  of  making  his  return  of 
personal  property. 

Every  assessor  in  the  state,  shall  also,  when  he  makes  Farming 
the  above  return  to  the  auditor,  make  also  a  return  of  ^^^^'""^^• 
farming  statistics,  which  the  auditor  shall  report  to  the 
auditor  of  the  state,  who  shall  make  a  condensed  statement 
thereof  to  the  general  assembly. 

The  assessor  shall,  when  required  to  make  return  of  statements 
taxable  property  to  the  county  auditor,  also  deliver  to  him  so°n°s  r^e*^-*^' 
all  the  statements  of  property  which  he  shall  have  received  )j"t"^deH° 
from  persons  required  to  list  the  same,  arranged  in  alpha-  veredto 
betical  order,  corresponding  with  his  list  or  lists,  and  the  auditor, 
auditor  shall  preserve  the  same  in  his  office ;   and  each 
assessor  may,  when  taking  lists  of  personal  property,  coi'- 
rect  all  errors  of  assessment  of  real  estate  v.'hich  he  may 
discover  on  the  assessor's  book,  either  in  the  name  of  the 
person  to  whom  the  property  is  assessed  by  change  of  own- 
ership, or  otherwise,  or  in  the  description  of  property,  and 
make  return  of  the  same  to  the  county  auditor,  at  the  same 
time  he  is  required  to  make  return  of  the  list  of  personal 
piopert}'. 

The  auditor  of  each  county  shall,  annually,  make  out  pnpUcate 
a  duplicate  list  of  taxes  assessed  in  each  county,  and  shall  ^'^^• 
cause  a  copy  of  the  duplicate  to  be  delivered  to  the  treasu- 
rer of  his  county. 

He  shall  also  annually  transmit  to  the  auditor  of  the 
state,  a  certified  abstract  of  all  the  property  listed  in  each 
township. 

The  board  of  equalization  for  personal  property  is  com-  noard  of 
posed  of  the  board  of  county  commissioners,  auditor  and  tj^'n'rirr"" 
assessors,  and  meets  annually  to  determine  complaints  of  p^"""!*' 
owners  of  personal  property,  and  shall  correct  any  list  or 
valuation  as  they  may  think  proper,  and  have  power  to 
equalize  the  valuation  of  the  assessors.  county 

The  county  treasurer  shall  receive  from  the  county  audi-  tn-iisurer 
tor,  the  duplicate  of  taxes  and  proceed  to  collect  the  same,  taxe^s^.  * 


48 


DIGEST  OF  TAX  LAWS— IOWA. 


Dclinqucut 
iUt. 


The  county  uudiLor  shall,  annually,  record  in  a  book,  a 
list  of  all  lands  returned  delinquent  for  taxes,  describing 
tlicm  and  charging  them  with  tl^e  amount  of  delniquent 
tax,  witli  interest  and  a  penalty  of  ten  per  cent  on  such 
taxes;  also  with  the  taxes  of  the  current  year  and  certify- 
to  the  correctness  thereof;  and  shall  give  public  notice,  that 
the  said  lauds  will  be  sold  at  public  auction  for  the  amounts 
due. 


Taxofflcers. 


Owner  to 
list  pro- 
perty. 

AsscsBors. 


Dntics. 


Assessment 
books. 


The  assess- 
or to  list  all 
in  town- 
Bhip. 


IOWA. 

Assessor  for  each  Township. 

State  Board  of  Equalization. 

Auditor  of  State,  ex  officio,  Cleric  of  Board. 

Couuty  Board  of  Equalization. 

County  Board  of  Supervisors. 

County  Treasurer,  ex  officio,  Collector. 

Every  owner  or  manager  of  taxable  property  in  the  state, 
of  fall  age  and  sound  mind,  shall  assist  the  a.ssessor  in  listing 
all  such  property.  An  assessor  of  every  township  is  elected 
annually,  and  gives  bond  and  takes  oath  fur  faithful  dis- 
charge of  duty. 

The  assessors  of  each  county  shall  meet  at  the  office  of 
the  clerk  of  the  county  board  of  supervisors,  in  January 
of  each  year,  and  classify  the  several  descriptions  of  pro- 
perty to  be  assessed,  for  the  purpose  of  equalizing  such 
assessment. 

The  board  of  supervisors  shall,  in  January  in  each  year, 
furnish  each  assessor  in  their  county  with  suitable  books, 
in  duplicate,  in  which  he  shall  enter,  with  the  assistance  of 
each  person  assessed : 

The  name  of  the  person,  firm,  corporation,  &c.,  to  whom 
any  property  shall  be  taxable ; 

The  lands  and  descriptions  thereof; 

Personal  property  by  items.  But  no  animal  shall  be 
entered  under  one  year,  except  swine,  which  can  be  entered 
when  over  six  months  old. 

The  assessor  shall  also  be  furnished  with  a  suitable  plat 
of  his  township  on  which  to  check  the  parcels  of  land. 

The  assessor  shall  list  every  person  in  his  township,  and 
assess  all  the  property,  real  and  personal,  and  every  person 
refusing  to  assist  in  listing,  or  to  make  the  required  oath, 
shall  forfeit  one  hundred  dollars ;  and  where  he  refuses  to 
make  out  the  required  list  of  his  property,  the  a>ssessor 
shall  assess  such  person,  according  to  his  best  information. 

If  it  appears  that  such  person  in  listing  has  not  given  a 
full  list,  the  a.ssessor  shall  enter  the  omitted  property  at 
double  its  value. 


DIGEST  OF  TAX  LAWS— IOWA.  49 

Each  assessor  shall,  in  May  in  each  year,  return  one  of  I'^^oklfTo"' 
the  two  assessment  books  of  his  township  to  the  office  of  the  H^!"^^^'^' 
clerk  of  the  board  of  supervisors,  and  the  other,  in  April 
of  each  year,  delivered  to  the  township  clerk  of  his  town- 
ship, to   be  used  by  the  trustees  of  the  township  as  the 
township  tax  book  for  township  revenue  and  road  purposes. 

The  board  of  equalization  of  each  county  is  composed  of  Board  of 
the  county  board  or  supervisors,  and  has  power  to  equalize  tion. 
the  assessments  of  persons  and  townships  of  the  count}^, 
the  same  as  is  required  of  the  state  board  of  equalization 
in  equalizing  among  the  several  counties. 

The  board  shall  add  to  the  assessment  any  taxable  pro-  Duties, 
perty  in  the  county  not  included  in  tlie  assessor's  return. 
All  grievances  shall  be  rectified  by  the  board. 

Each  clerk  of  the  county  board  of  supervisors  shall,  in  Abstract. 
July,  in  each  year,  make  and  transmit  to  the  auditor  of 
state  an  abstract  of  the  real  property  in  his  county,  by  the 
number  of  acres,  and  the  aggregate  value,  exclusive  of  town 
lots,  as  corrected  by  the  county  board  of  equalization,  at 
their  first  meeting ;  the  aggregate  value  of  real  property  in 
each  town  in  the  county,  returned  by  the  assessor  corrected 
as  above;  and  the  aggregate  value  of  personal  property  in 
his  county. 

The  census  board  constitute  the  state  board  of  equaliza-  state  board 

•^  of  equaliza- 

tion, tion. 

It  meets  at  the  seat  of  government,  in  August  in  each  Duties, 
year,  in  which  real  property  is  assessed  (every  second  year, 
and  personal  property  annually). 

The  auditor  of  the  state  {ex  officio,  clerk  of  the  board) 
shall  lay  before  it  the  abstracts  of  the  county  clerks,  of 
supervisors;  and  the  board  (having  been  sworn)  shall  pro- 
ceed to  equalize  the  valuation  of  real  property  among  the 
several  counties  and  towns,  by  adding  to  and  deducting 
from  said  valuation. 

The  auditor  of  state  shall,   at  adjournment  of  board,  ^f oi-'i"duc 
transmit  to  each  clerk  of  the  board  of  supervisors  a  state-  tion  from, 
ment  of  the  per  centum  to  be  added  to  or  deducted  from  ofrcaipro- 
the  valuation  of  real  property  in  his  county.  ^'*^'''^' 

The  clerk  shall  add  to  or  deduct  from  said  valuation  the 
required  per  centage. 

^rhe  board  of  suiiervisors  shall  furnish  their  clerk  with  Roardof 

,,.,.,'  ,  ,.   ,  ,1        supervi- 

a  book  in  which  to  enter  tlie  names  oi  tax-payers,  lands,  sors. 
and  town  lots,  and  value  of  personal  property,  each  descrip- 
tion of  tax,  a  column  for  polls  and  one  for  payments,  into 
which  book  the  clerk  shall  transcribe  from  the  assessment 
books  of  the  several  townships  the  names  of  tax-payers, 
with  the  description  of  property. 
1 


50 


DIGEST  OF  TAX  LAWS— KANSAS. 


Board  to 
levy  taxes. 


Delinquent 
tax. 


Treasurer 
to  collect 
taxes. 


Omitted 

assessment. 


Delinquent 
taxes. 


In  June  in  each  year  tlie  above  board  shall  levy  the 
requisite  taxes  for  the  current  year,  and  record  the  same  in 
the  proper  book ;  and  the  clerk,  under  direction  of  the 
board,  shall  attach  thereto  a  warrant  and  the  seal  of  the 
board,  requiring  the  treasurer  of  the  county  to  collect  the 
taxes  therein,  and  deliver  it  to  him  in  November ;  and  such 
list  or  book  shall  be  the  authority  of  the  treasurer  to  col- 
lect said  taxes. 

At  the  time  of  such  delivery  the  clerk  shall  make  the 
auditor  of  state  a  certified  statement,  showing  the  aggregate 
valuation  of  lands,  town  property,  and  personal  property 
in  the  county,  each  to  itself;  and  also  the  aggregate  amount 
of  each  separate  tax,  as  shown  by  said  tax  book. 

The  treasurer  in  receiving  the  tax  book  for  each  year, 
shall  enter  opposite  each  parcel  of  real  property  or  person's 
name,  on  which,  or  against  whom  any  tax  remains  unpaid 
for  either  of  the  preceding  years,  the  year  or  years  for 
which  such  delinquent  tax  so  remains  due  and  unpaid. 

The  treasurer  shall  then  proceed  to  collect  the  taxes,  and 
he  is  required  to  collect  those  remaining  unpaid  on  the  tax 
books  of  previous  years. 

He  shall  assess  any  real  property  omitted  by  the  asses- 
sors or  county  clerk,  and  collect  the  taxes  thereon. 

In  the  omitted  cases  it  is  the  duty  of  the  owner  himself 
to  have  the  property  assessed  by  the  treasurer  and  pay  the 
taxes ;  but  no  failure  of  owner,  nor  any  error  in  the  assess- 
ment of  such  property  shall  affect  the  legality  of  any  taxes 
levied  thereon,  nor  the  title  to  it,  of  any  purchase  at  tax 
sale. 

On  first  of  February  the  unpaid  taxes  of  whatever  de- 
scription for  the  preceding  year,  shall  become  delinquent ; 
and  taxes  on  real  property  are  a  perpetual  lien  against  all 
persons,  except  the  United  States  and  this  state,  and  taxes 
due  from  any  person  on  personal  property  shall  be  a  lien 
on  any  real  property  owned  by  such  person. 

Each  county  is  responsible  to  the  state  for  the  full  amount 
of  tax  levied  for  state  purposes,  except  such  as  are  certified 
as  unavailable,  or  double  or  erroneous  assessments. 


KANSAS. 

Tax  officers.  state  Board  of  Equalization. 

County  Board  of  Equalization  for  Eeal  Property. 
County  Commissioners. 
County  Treasurer. 
County  Assessor. 

Everv  owner  of  full  age  and  sound  mind,  not  a  married 


DIGEST  OF  TAX  LAWS— KANSAS.  51 

woman,  shall  list  his  or  her  real  and  taxable  personal  pro- 
perty, situated  iu  the  county  where  owner  resides. 

Every  taxable  person  shall  make  and  deliver  to  the  ^['{If^'^f"^ 
assessor  when  required,  a  statement,  on  oath,  of  all  the  persons, 
personal  property,  moneys,  credits,  investments  in  bonds, 
stocks,  joint  stock  companies  or  otherwise  in  his  possession 
or  under  his  control,  on  the  1st  day  of  April.  All  just 
debts  owing  by  him  shall  be  deducted  from  statement  and 
he  liable  for  balance. 

Between  the  1st  days  of  April  and  August  in  each  year  Apsessor's 
the  county  assessor,  in  the  several  counties,  shall  ascertain 
the  names  and  taxable  personal  property  owned  on  the  1st 
day  of  April  of  all  taxable  persons  therein,  and  all  real 
estate,  and  shall  assess  and  appraise  the  same,  and  shall,  for 
that  purpose,  require  of  every  person  liable  to  taxation, 
the  statement  referred  to  above,  on  oath. 

If  such  person  fails  to  render  the  statement  or  oath  from  Failure  of 
refusal,  absence  or  sickness,  the  assessor  shall  himself  ascer-  ^'^"'••'"'=»'^- 
tain  the  articles  of  taxable  personal  property  and  make  up 
a  statement. 

The  statement  required  shall  set  forth  the  number  of  statement, 
horses,  neat  cattle,  mules,  asses,  sheep  and  hogs,  and  re- 
spective value;  every  pleasure  carriage  and  value,  and  the 
total  value  of  all  other  articles  of  personal  property  which 
such  person  is  required  to  list  (provided  that,  if  such  per- 
son shall  exhibit  to  the  assessor  the  animals  or  other  articles 
of  personal  property  above  enumerated,  the  value  of  such 
property  may  be  determined  by  the  assessor  without  the 
oath  of  such  person,)  gold  and  silver  watches  and  value ; 
pianos  and  other  musical  instruments  and  value;  the  value 
of  goods  and  merchandise,  property,  materials  and  manu- 
factured articles  which  he  is  required  to  list  as  a  merchant, 
banker,  broker,  stock-jobber  or  manufacturer ;  the  value  of 
moneys  and  credits  required  to  be  listed,  including  book 
accounts,  and  value  of  all  moneys  invested  in  banks,  stocks, 
joint  stock  companies  or  otherwise  which  such  person  is 
required  to  list. 

The  assessor  shall,  on  demand,  deliver  to  any  owner  of  Assessor, 
property  assessed  for  taxation,   a  copy  of  the  assessment 
thereof,  signed  by  himself. 

The  county  clerk  shall  deliver  to  the  assessor  on  or  be-  ^^^^ 
fore  the  1st  day  of  April,  annually,  the  assessment  roll  of 
the  preceding  year,  and  a  list  of  taxable  lands  and  take 
his  receipt  therefor ;  and  the  assessor,  as  soon  as  he  has 
completed  his  assessment  and  made  his  assessment  roll  for 
the  year,  shall  return  said  papers  to  clerk. 


52 


DIGEST  OF  TAX  LAWS— KANSAS. 


Tax  roll. 


Board  of 
equaliza- 
tion for  real 
property. 

Duties. 


Abstract. 


County  tax. 


Town  tar. 


Municipal 
corpora- 
tions. 


County 
schedule. 

County 
clerk's 
duties. 


The  assessor,  on  comparison  of  the  lists  of  property  de- 
iivcred  by  taxable  persons  with  the  abstract  of  conveyances 
furnished  by  the  register,  shall  make  a  correct  list  of  all 
the  taxable  property  in  his  county,  to  be  called  the  tax  roH. 

The  tax  roll  shall  contain  an  alphabetical  list  of  all  a.ssess- 
ed  persons  in  tabular  form,  with  particular  descriptions  of 
the  lands  and  total  value  of  personal  and  all  property 
assessed  to  such  person. 

The  assessor  shall  assess  all  omitted  tracts  or  lots  of  land 
and  place  them  on  his  tax  roll,  and  return  on  or  before  the 
1st  day  of  August,  a  true  copy  of  the  said  roll  to  the  county 
clerk. 

The  board  of  equalization  for  real  property  in  the  coun- 
ties is  formed  by  the  county  commissioners  of  the  county, 
or  a  majority  of  them. 

They  meet  annually  in  the  county  clerk's  office  and  ex- 
amine the  assessment  roll  of  the  current  year,  and  equalize 
the  value  of  the  real  estate  so  that  each  tract  or  lot  shall 
be  entered  on  the  tax  roll  at  its  true  value ;  by  adding  or 
deducting  to  the  valuation. 

The  county  clerk  shall  immediately  after  the  board  has 
equalized  and  corrected  the  assessment  roll,  forward  an 
abstract  thereof  to  the  auditor  of  the  territory. 

The  county  commissioners,  at  their  meeting  in  October 
in  each  year,  shall  estimate  and  determine  the  amount  to 
be  raised  by  tax  for  county  purposes  ;  for  schools  and  other 
purposes. 

The  trustees  of  the  townships  and  such  other  authorities 
as  are  empowered  to  determine  the  rates  or  amounts  of 
taxes  to  be  levied  for  the  various  purposes  authorized  by 
law,  shall  determine  the  amount  thereof  annually  previous 
to  the  10th  of  September,  and  make  a  return  thereof  to  the 
county  clerk,  on  or  before  the  20th  of  September. 

The  council  of  any  municipal  corporation  is  to  certify  to 
the  county  clerk  the  per  centage  levied  by  them  on  the  real 
or  personal  property  in  said  corporation  as  valued  and  re- 
turned on  the  assessment  roll  of  the  county^  and  the  coun- 
ty clerk  shall  place  the  same  on  the  tax  roll  of  said  county 
in  separate  columns,  and  said  taxes  shall  be  collected  by 
the  county  treasurer,  and  paid  into  the  treasury  of  said  cor- 
poration, under  the  regulations  provided  for  the  collection 
of  other  taxes. 

The  county  clerk  shall  make  out  in  a  book  for  that  pur- 
pose, a  complete  list  or  schedule  of  all  the  taxable  property 
in  his  county,  and  the  value  thereof  as  equalized.  He  shall 
also,  immediately  after  the  October  meeting  of  the  county 
commissioners,  determine  the  sums  to  be  levied  on  the  real 


DIGEST  OF  TAX  LAWS  — KANSAS. 


58 


!ind  personal  property  in  tlie  name  of  each  person,  company 
or  corporation.  He  shall  attach  his  certificate  thereto,  and 
deliver  it  to  the  county  treasurer,  and  charge  him  with  the 
amount  of  the  respective  taxes  assessed  on  the  tax  roll. 

As  soon  as  the  treasurer  receives  the  tax  roll  of  his  coun- 
ty, be  shall  post  and  publish  notices  of  the  amount  of  tax 
charged  for  state,  county,  school,  city  and  other  purposes 
on  each  hundred  dollars'  valuation ;  also  on  what  day  he 
or  his  deputy,  will  attend  to  receive  such  taxes. 

On  all  taxes  unpaid  after  the  1st  of  Januar}^  there  shall 
be  a  penalty  of  ten  per  cent  added  and  collected.  If  the 
taxes  are  not  paid  on  taxable  lands  and  town  lots,  the  trea- 
surer shall  proceed  to  sell  them.  If  the  taxes  on  the  per- 
sonal property  remain  unpaid  after  the  1st  of  May,  he  shall, 
before  the  1st  of  June,  issue  his  warrant  to  the  sheriff  of 
the  county,  to  levy  the  amount  on  the  goods  and  chattels, 
lands  and  tenements  of  the  assessed  persons,  and  pay  the 
amount  to  the  treasurer,  and  return  warrant  within  sixty 
days  from  date. 

The  several  county  treasurers  shall  pay  to  the  state  trea- 
surer, the  amount  of  state  tax  collected  by  them,  and  charged 
to  their  respective  counties,  which  tax  shall  be  credited  by 
the  state  treasurer  to  the  county  so  paying  the  same. 

The  state  board  of  equalization  consists  of  the  secretary 
of  state,  treasurer  and  auditor  of  state,  who  assemble  annu- 
ally. 

They  shall  make  an  abstract  from  the  returns  of  the 
county  clerk  of  each  county  of  the  total  amount  of  the  real 
estate  in  each  county,  the  aggregate  value  of  the  same,  and 
average  value  per  acre  of  the  same ;  also  the  amount  of 
personal  property  in  each  county:  also  the  value  of  all  the 
real  estate  lying  in  the  cities  or  villages  in  each  county,  the 
number  of  lots  and  average  value  per  lot. 

The  said  board  shall  ascertain  whether  the  valuation  of 
real  estate  in  each  county  bears  a  just  relation  or  proportion 
to  the  valuation  of  all  the  counties  of  the  state ;  and  on 
such  examination,  they  may  increase  or  diminish  the  aggre- 
gate valuation  of  real  estate  in  any  county,  so  much  per 
centum  as  in  their  opinion  may  be  necessary  to  produce  a 
just  relation  between  all  the  valuations  of  real  estate  in  the 
state ;  but  in  no  instance  shall  they  reduce  the  aggregate 
valuation  of  all  the  counties  below  the  aggregate  valuation 
as  returned  by  the  clerks  of  the  several  counties. 

They  shall  apportion  the  state  tax  among  the  several 
counties  in  proportion  to  the  valuation  of  the  taxable  pro- 
perty therein  for  the  year,  as  equalized  by  said  board. 


County 
treasurer. 


Duties. 


state  Board 
of  equaliza- 
tion. 


Duties. 


Duty  of 
board. 


Shall  appor- 
tion amount 
of  state  tax. 


54 


DIGEST  OF  TAX  LAWS— KENTUCKY. 


t'ertificntoe 
by  secretary 
of  state. 


ASHOSO- 

nii'ntB  ti)  bo 
made  but 
once  in 
three  years. 


Entries  at 
U.  S.  land 
office  to  be 
added  to 
assessment 
roll. 


The  secretary  of  state  shall,  immediately  after  sueli  ap- 
pointments, make  out  two  certilicales  of  the  several  amounts 
ascertained  to  be  assessed  upon  the  taxaljle  property  of 
each  county  for  state  ])urpos<:;s,  and  attest  them ;  one  he 
shall  deliver  to  the  state  treasurer,  and  the  other  to  the 
county  clerks  of  the  several  counties,  and  ihe  state  treasu- 
rer shall  charge  the  amount  of  state  taxes  in  each  certificate 
to  the  proper  county. 

In  the  year  of  1862,  the  real  property  within  the  State  of 
Kansas,  with  all  the  improvements  thereon,  shall  be  assessed 
in  accordance  with  the  above  ])rovisions ;  and  no  further 
assessment  shall  be  made  until  1865,  and  oidy  once  in  three 
years  thereafter.  But  the  county  assessor  shall  add  to  the 
assessment  roll  of  each  year,  all  lands  in  their  respective 
counties  entered  prior  to  March  1st  of  each  year,  at  the 
United  States  land  office  for  the  district  in  which  this  coun- 
ty may  lie,  and  such  land  shall  be  assessed  by  him  to  cor- 
respond, as  nearly  as  possible  with  similar  land  in  the  coun- 
ty, and  be  taxed  the  same  rates. 


Tax  officers. 


^sseesor  8 
oath  and 
bond. 

Estate 
valued  as  of 
10th  Janu- 
ary preced- 
ing. 


List. 


Assessors' 
duties. 


KENTUCKY. 

Assessor  oi  Tax. 

Auditor  of  Public  Accounts. 

Board  of  Supervisors  of  Tax  for  each  County, 

County  Court. 

Clerk  of  Circuit  Court. 

Clerk  of  County  Court. 

Sheriff,  ex  officio,  Collector. 

The  assessor  and  his  assistant  shall  give  bond  and  take 
oath  for  the  faithful  discharge  of  tlieir  duties. 

All  estate  taxed  according  to  its  value,  shall  be  valued 
in  gold  and  silver,  as  of  the  10th  of  January  preceding, 
and  the  person  owning  or  possessing  the  same  on  that  day, 
shall  list  it  with  the  assessor  and  be  bound  for  the  tax,  not- 
withstanding he  may  have  sold  or  parted  with  the  same. 

Persons  listing  their  estate  with  the  assessor  shall  state 
separately,  the  tracts  of  land  and  number  of  acres;  the 
value  and  where  situated  ;  number  and  value  of  town  lots ; 
number  of  slaves,  horses,  mules  and  jennies,  and  value ; 
cattle  and  value  over  fifty  dollars,  and  all  other  taxable 
estate  with  value,  on  the  10th  of  January  preceding. 

The  several  assessors,  after  taking  the  list  of  all  property 
required  to  be  specifically  listed,  shall  require  each  person, 
on  oath,  to  fix  the  amount,  he  or  she  is  worth  from  all  other 
sources  on  the  day  to  which  such  list  relates  (viz.,  the  10th 
of  January  preceding)  after  taking  out  his  or  her  indebted- 


DIGEST  OF  TAX  LAWS— KENTUCKY.  55 

ness  from  the  amount  he  or  slie  is  worth  exclusive  of  pro-  indebted- 
perty  in  lands,  slaves,  or  other  property  not  within  this  dcd  from  ' 
state,  but  taxable  where  it  is  situated;  and  the  assessors  p"l""',fi8 
shall  take  from  the  amount  so  listed  one  hundred  dollars,  ^\'J,'"jy;,^,^f 
and  list  the  balance  for  taxation,  provided  that  the  growing  property, 
crop  on  land  listed  for  taxation,  articles  manufactured  in  ^'^' 
tlie  family  for  family  use,  all   the  poultry  raised  for  family  uou"!'^ 
use,  and  the  provisions  on  hand  for  same  use,  shall  be  ex- 
empt from  taxation. 

The  above  indebtedness  shall  be  a  just  one  and  not  to  oath  to  be 
lessen  the  amount  of  his  taxable  property,  and  the  assessor 
shall  swear  the  person  to  the  above  facts,  and  if  he  refuses 
oath,  no  deduction  of  indebtedness  shall  be  made. 

Merchants  and  grocers  shall  list  the  goods  and  groceries  iiowmcr- 
on  hand,  on  the  10th  of  April  in  each  year.     They  shall  Scc^s'to'^ 
state,  on  oath,  the  full  value  thereof,  exclusive  of  the  articles  1'*^- 
manufactured  in  families  within  this  state.     The  assessor  A8so?!?or  to 
vshall  call  on  all  merchants  and  grocers  within  his  county  or  *^''^"''  ^'®'- 
district,  for  their  list  of  taxable  property,  between  the  10th 
of  April  and  the  1st  of  May  in  each  year. 

Goods  imported  after  the  10th  of  April,  if  sold  before 
the  10th  of  April  in  the  succeeding  year,  are  not  subject  to 
be  taxed. 

The  owners  of  bank  stock  taxed  in  this  state,  are  not  owners  of 
required  to  list  it  for  taxation.  The  tax  is  to  be  paid  by  not  re- °'^' 
the  corporation.  ^outtiu 

The  assessor  shall,  from  his  own  knowledge,  and  from  Assessor 
the  statements  of  the  person  listing  property  for  taxation  pert'"i/,""t^£ 
and  other  evidence,  fix  a  full  and  fiir  value  upon  all  the  '^^o'^- 
estate  listed  with  him  for  taxation  which  is  taxed  according 
to  its  value,  and  enter  the  same  with  the  value  thereof,  in 
the  tax  book,  giving  also  the  aggregate  value. 

The  assessors  and  assistants  shall  give  in  a  list  of  their  Assessor's 
own  property  to  the  clerk,  who  shall  administer  the  neces-  pertV."^'^" 
sary  oaths  and  enter  list  with  value  in  the  tax  book  attested 
by  the  clerk.     If  they  fail  to  list,  the  clerk  shall  himself 
list  said  property  and  enter  it  on  the  tax  book  and  report 
the  delinquent. 

Every  eighth  year  the  assessor  shall  return  with  his  tax  voters, 
book,  the  number  of  qualified  voters  resident  in  his  county. 

If  any  person  fail  or  refuse  to  list  his  taxable  property  ponaity  for 
when  required  by  the  assessor  or  assistant,  or  give  in  a  irri'^n'to 

f  1  p         T    1  T  /•  ■  1  1       •      '""'!  or  for 

lalse  or  traudulent  list,  or  reiuse  to  give  the  amount  he  is  fraudulent 
worth,  he  shall  be  fined  not  exceeding  one  hundred  dollars   '"** 
and  costs,  and  pay  three  times  the  amount  of  the  tnx  on 
his  estate,  and  the  assessor  shall  return  with  his  tax  book, 
all  said  delinquents. 


56 


DIGEST  OF  TAX  LAWS— KENTUCKY. 


Failnrc  to 
list  by  not 
being  called 
upuu. 


Board  of 
supervisors 
of  tas. 


Proceed- 


Proceed- 
ings of 
board  on 
raising 
value  on 
any  proper- 
ty assessed. 


WTicn  per- 
sons cannot 
be  found. 


Valuation 
corrected. 


County 
court'^  pro- 
ceedings. 


Any  person  wlio  has  failed  to  give  in  liis  li.st,  because  lie 
has  not  been  called  upon  by  the  a.s.sessor,  may,  after  tlie 
latter  has  returned  his  tax  book  to  tlie  county  clerk,  list  his 
pro))erty  with  said  clerk  at  any  time  before  the  1st  of  Sep- 
tember. 

The  county  court  may  excuse  delinquent  when  not  will- 
fully in  default  in  not  listing,  and  the  clerk  shall  list  hi.? 
property. 

The  board  of  supervisors  of  tax  for  each  county  is  com- 
posed of  three  tax-payers,  citizens  of  the  county,  ap]Jointed 
by  the  judges  of  the  county  courts.  They  convene  annu- 
ally in  May,  at  the  clerk's  office. 

They  examine  the  tax  book  of  each  year,  correct  errors 
of  the  assessor,  and  if  the  listed  estate  has,  in  their  opinion, 
been  incorrectly  valued,  they  shall  fix  the  proper  value. 

The  assessor  and  assistants  shall  attend  the  sessions  and 
give  evidence  and  information  regarding  the  business  before 
the  board  which  has  pov/er  also  to  call  witnesses  for  same 
purpose  before  it. 

Before  the  board  shall  raise  tlie  value  on  any  property 
assessed,  they  shall  make  out  a  list  of  the  names  of  all  the 
persons  whose  ])roperty,  or  any  part  of  it,  in  their  opinion, 
has  been  assessed  too  low,  as  appears  in  the  assessor's  book.'i, 
and  furnish  a  copy  of  the  proposed  change  of  the  list  so 
made  out  to  the  sheriff,  or  any  constable,  or  other  person 
they  may  depute,  to  serve  a  notice  on  each  person  or  his 
representative,  which  notice  shall  contain  the  proposed 
change ;  whose  name  may  be  furnished  to  appear  before 
them  at  their  county  seat  on  the  most  convenient  day  to 
which  they  shall  have  adjourned,  to  show  cause,  if  any, 
why  the  increased  valuation  shall  not  be  made, 

A  reasonable  time  shall  be  allowed  for  the  serving  of 
notice;  and  if  the  persons  to  be  summoned  or  their  repre- 
sentatives cannot  be  found,  then  the  board  may  proceed  to 
consider  their  case  from  the  best  evidence  before  them. 

Any  person  aggrieved  by  the  valuation  of  his  or  her 
taxable  property  by  an  assessor  or  board  of  supervisors, 
shall  have  the  right  to  apply  to  the  county  court  where  he 
or  she  may  reside,  to  have  the  list  or  valuation  corrected; 
and  if  the  court  shall  be  satisfied  that  any  injustice  has 
been  done,  it  shall  correct  such  valuation  or  listing. 

The  board  may  receive  the  tax  list  of  an}'  person  omit- 
ted by  the  assessor,  and  enter  the  same  in  the  tax  book. 
They  shall  keep  a  record  of  their  proceedings  and  correct 
the  tax  book  thereby. 

The  board  shall  report  to  the  county  court  the  names  of 
taxable  persons  omitted  by  the  assessor,  by  which  report 


DIGEST  OF  TAX  LAWS— KENTUCKY.  57 

the  court  shall  be  governed  in  their  report  of  the  delin- 
quency of  the' assessor,  and  the  court  shall  also  ascertain 
the  amount  of  taxable  property  of  all  such  persons,  certify 
same  to  the  auditor,  and  furnish  the  sherij[l:'(ex  officio,  col- 
lector) with  a  copy  of  such  additional  lists. 

If  the  assessor  shall  not  return  his  tax  book  by  the  first  Non-retum 
of  May,  the  clerk  of  said  court  may  receive  it  from  him  procled^ugs 
when  returned  and  proceed  with  the  required  duties;  and  *'°- 
shall  notify  the  board  of  supervisors,  who  shall  convene 
and  perform  their  duties.     For  his  default  the  assessor  shall 
be  fined  one  hundred  dollars. 

The  clerk  of  the  county  court  shall  after  approval  of  tax  copies  of 
book  make  two  copies,  one  for  the  sherifl."  and  the  other  for 
the  auditor  of  the  state. 

A  person  improperly  taxed  may  make  proof  to  the  court  improper 
of  the  county  in  which  assessment  was  made,  and  the  court 
may  correct  the  same. 

Clerks  of  circuit  courts  and  of  county  courts  shall  exhibit  stntcmeut 
to  their  respective  courts  a  written  statement  of  all  taxes  °  "^^'^^ 
and  other  public  moneys  received  by  them  for  twelve 
months  next  preceding,  verified  on  oath  and  recorded ;  the 
original,  certified  with  the  order  of  court,  shall  be  trans- 
mitted by  them  to  the  auditor  of  state.  The  amount,  after 
deducting  commissions,  &c.,  they  shall  pay  into  the  public 
treasury. 

The  clerk  of  county  court  shall  furnish  to  clerk  of  cir-  Licenses, 
cuit  court,  to  be  laid  before  the  grand  jury  at  each  term, 
a  list  of  all  to  whom  he  or  the  county  court  has  granted 
licenses. 

If  the  tax  book  for  the  year  be  not  returned  by  the  Tax  book, 
assessor,  the  clerk  of  said  court  shall  deliver  to  the  sherifi" 
the  tax  book  of  the  previous  3'ear.    By  this  book  the  sheriff 
and  auditor  shall  be  governed  in  the  collection  and  payment 
of  the  tax  into  the  treasury  for  that  year. 

The  sheriff  is,  ex  officio,  collector  of  the  revenue.     If  he  sheriff,  ca; 
fails  to  execute  bond  with  surety,  or  to  pay  into  the  trea-  \fcioT.  '^° ' 
sury  within  the  prescribed  time  the  whole  revenue  due  the 
state,  and  collected  by  him,  he  shall  forfeit  his  office. 

When  a  sheriff  fails  to  give  bond,  the  county  court  shall 
appoint  a  collector  for  that  year. 

The  sheriff  from  1st  of  June  in  each  year  shall  collect 
the  taxes  due  in  his  county. 

The  cashier  of  a  bank  or  treasurer  of  any  other  institu-  stock  com- 
tion  whose  stock  is  taxed,  shall  pay  into  the  treasury  the  p"°'**- 
amount  of  tax  due.     If  not,  the  cashier  and  sureties  shall 
be  liable  for  the  same  and  twenty  per  cent  on  the  amount, 
and  the  bank  or  corporation  shall  forfeit  its  charter. 
8 


58 


DIGEST  OF  TAX  LAWS— LOUISIANA. 


Non-rcsi- 
tloiit  huuls. 


Atiiiitor  to 
assess  valuo 
fur  three 


years. 


Valuatioa 
corrected. 


Taxes  of 
non-resi- 
dent lands. 


Railroad,  bridge  and  turnpike  companies,  in  which  the 
state  is  a  stockholder,  sliall  annually  settle  their  affairs.  A 
copy  of  the  statement  and  bond  of  the  treasurer  shall  be 
sent  to  the  auditor  of  the  state. 

The  lands  of  non-residents  shall  be  listed  with  the  audi- 
tor of  public  accounts,  in  a  book  for  that  purpose.  If  not 
so  entered,  they  shall  be  forfeited  to  the  state. 

The  auditor  may  administer  an  oath  to  the  persons  enter- 
ing lands  with  him  for  taxation,  and  require  from  such 
persons  a  description  of  each  tract  of  land  and  probable 
value,  and  from  such  statement  or  other  evidence,  assess 
the  value  without  reference  to  validity  of  title ;  which  valu- 
ation shall  stand  for  three  years,  when  a  new  estimate  shall 
be  made. 

Non-residents  thinking  themselves  aggrieved  by  the  valu- 
ation, may  apply  to  the  county  court  of  the  county  where 
the  seat  of  government  is,  and  on  evidence  of  true  value, 
have  the  valuation  corrected. 

If  taxes  of  non-resident  lands  are  not  paid  by  the  10th 
of  February  in  each  year,  fifty  per  cent  is  added  the  first 
year ;  the  tax  is  doubled  the  second,  and  if  not  paid  for 
three  consecutive  years,  the  tax  the  third  year  is  one  hun- 
dred per  cent  The  auditor  shall  then  advertise  the  lands 
and  if  tax  be  not  paid  before  three  months,  the  title  vests 
in  the  state,  subject  however  within  one  year  to  redemp- 
tion. 


Tax  offi- 
cers. 


Assessor. 


Duties. 


LOUISIANA. 

Assessor  for  each  Parish  (48  Parishes  in  the  State),  except  the  City  of 
New  Orleans  wliicli  elects  four,  and  the  portion  of  the  Parish  of 
Orleans  on  the  right  bank  of  the  Mississippi,  which  elects  one. 

Auditor  of  Public  Accounts. 

Recorder  of  each  Parish,  except  Parish  of  Orleans. 

Justices  of  the  Peace. 

Sheriff  in  each  Parish  (and,  ex  officio,  Collector),  except  in  City  of  New- 
Orleans  and  Parish  of  Orleans  on  right  bank  of  river  wliich  elect 
Collectors. 

The  assessor  of  each  parish  shall  between  April  and 
October  in  each  year,  ascertain  all  the  taxable  persons 
(whether  taxable  for  licenses  or  on  property,  or  both),  and 
property  in  the  parish. 

He  is  required  to  interrogate  on  oath  every  tax-payer  as 
to  all  objects  of  taxation. 

If  owner  or  occupant  be  absent,  or  non-resident  in  parish 
or  unlcnown,  the  property  shall  be  assessed  by  the  assessor 
on  best  information.  He  shall  also  assess  omitted  property 
for  the  whole  period  of  omission. 


DIGEST  OF  TAX  LAWS— LOUISIANA. 


59 


ApBessmcnt 
roll  fur- 
nished. 


Statement 
by  corpora- 
tions. 


Failure  to 
libt. 


Copies  of 

assusBmcut 

roll. 


The  board  of  assessors  for  tlio  city  of  New  Orleans  shall 
revise  and  fix  the  valuation  of  the  property,  from  time  to 
time,  that  may  be  assessed  by  each  of  the  assessors  compos- 
ing the  board,  and  shall  make  a  separate  assessment  roll  for 
each  representative  district. 

The  auditor  of  public  accounts  shall  furnish  to  the  asses- 
sor of  each  parish  or  assessment  district,  an  assessment  roll 
containing  the  objects  of  taxation,  the  number  of  acres  in 
sugar,  cotton,  rice  and  corn,  also  columns  for  these  articles 
designating  non-resident  lands  separately. 

A  statement  on  oath,  of  their  real  estate  and  capital 
stocks,  shall  be  made  annually,  to  the  assessor  of  the  parish 
where  the  corporation  is  liable  to  be  taxed,  by  the  officers 
or  agents  of  stock  or  moneyed  corporations. 

If  any  person  refuses  or  fails  to  render  his  list  of  taxa- 
ble property,  the  assessor  shall  assess  on  his  own  informa- 
tion. 

The  assessors  shall  annually,  make  three  sworn  copies 
of  their  assessment  rolls,  to  be  delivered  by  the  board  of 
assessors  in  the  city  of  New  Orleans,  to  the  recorder  of  the 
district  in  which  the  district  assessor  may  be  situated ;  and 
for  that  part  of  the  parish  of  Orleans  on  the  right  bank  of 
the  Mississippi  to  the  justice  of  peace  of  that  district;  and 
by  the  assessors  of  all  the  other  parishes  in  the  state  to  the 
parish  recorder. 

Public  notice  shall  be  given  of  the  lodgment  of  the  rolls 
by  the  assessors  so  that  any  aggrieved  person  may  appeal  in 
writing,  stating  the  corrections  desired. 

On  this  appeal,  the  recorder,  justice  or  parish  recorder  Appeal 
shall  correct  all  errors  ;  but  he  shall  not  reduce  amount  of 
any  assessment  without  notice  to  the  assessor  of  his  parish, 
and  the  assessor  shall  examine  such  claim  for  reduction  and 
confer  with  the  recorder  or  justice  as  to  its  correctness ;  all 
omissions  or  errors  in  the  additions  may  also  be  corrected. 

The  recorder,  justice  or  parish  recorder  shall  in  each  of 
the  copies  of  the  assessment  roll  set  in  one  additional  col- 
umn the  state  taxes,  and  in  another  those  for  parish  pur- 
poses. 

They  shall  retain  one  of  the  copies  among  the  records  of 
their  offices,  and  shall  forward  one  to  the  auditor  of  public 
accounts  and  deliver  one  to  the  tax  collectors  of  the  parish 
of  Orleans,  and  of  the  other  parishes,  with  a  warrant  under 
their  hands  and  seals,  commanding  the  collectors  to  collect 
from  the  persons  named  therein,  the  sums  assessed  to  them 
respectively. 

The  amount  of  rolls  thus  delivered  shall  be  charged 
against  the  collector  which  he  shall  be  presumed  to  have 


state  and 
parish 


Collector. 


Ahstrnct  of 
United 


60 


DIGEST  OF  TyVX  LAWS— MAINE. 


Statci'  ftiid 
state  lands. 


collected  at  the  period  required  by  law,  to  make  his  final 
settlement  witli  the  state  treasurer. 

Tlie  recorders  of  each  parish  sliall  procure  from  the  Uni- 
ted States  and  state  land  offices,  an  abstract  of  all  lands  in 
their  respective  parishes  which  have  been  disposed  of,  with 
name  and  date,  and  to  whom  and  when  sold. 

Such  abstract,  or  descriptive  list  shall  be  filed  in  the 
recorder's  office  to  enable  the  assessors  to  make  a  full  and 
correct  return  of  all  lands  held  or  claimed  by  non-residents. 


Tax  offi- 
cers. 


Warrant  to 

assess. 


Assessors. 


Taxes  on 
lands  in, 
jilaces  not 
incorpora- 
ted. 


Lists  of 
taxes  certi- 
fied and 
transmitted 
by  county 
tre.-isurer  to 
state  trea- 
surer. 


MAINE. 

Assessors,  three  or  more  for  each  Town. 

State  Treasurer. 

County  Treasurer. 

Town  Treasurer. 

Count}'-  Commissioners. 

Collector. 

Sheriff. 

Constable. 

When  a  state  tax  is  ordered  by  the  legislature,  the 
treasurer  of  state  shall  forthwith  send  his  warrants  to  the 
municipal  officers  of  each  town  or  other  place  in  this  state, 
requiring  them  to  assess  on  the  polls  and  estates  of  each, 
its  proportion  of  state  tax;  and  the  amount  of  such  pro- 
portion shall  be  stated  in  the  warrant. 

The  treasurer  in  his  warrant  shall  require  said  officers  to 
make  a  'fiir  list  of  their  assessments. 

The  assessors  of  towns,  plantations,  school  districts, 
parishes  and  religious  societies  shall  not  be  responsible  for 
the  assessment  of  any  tax  which  they  are  required  to 
assess,  but  the  liability  shall  rest  solely  "with  the  corpora- 
tions for  whose  benefit  the  tax  was  assessed,  and  the 
assessors  shall  be  responsible  only  for  their  own  faithfub 
ness  and  integrity. 

Lands  not  exempt,  and  not  liable  to  be  assessed  in  any 
town,  may  be  taxed  by  the  legislature  for  a  just  propor- 
tion of  state  and  county  taxes. 

Such  lands  may  be  assessed  by  the  county  commission- 
ers according  to  the  last  state  valuation,  for  a  due  propor- 
tion of  county  taxes.  Lists  of  such  taxes,  including  those 
made  on  account  of  highways,  shall  be  forthwith  certified 
and  transmitted  by  the  county  treasurer  to  the  treasurer 
of  state.  The  treasurer  of  state  shall,  in  his  books,  give 
credit  to  the  county  treasurer  for  the  amount  of  each  such 
assessment;    and   when  paid  to  him  shall  certify  to  the 


DIGEST  OF  TAX  LAWS— MAINE.  61 

county  treasurer  the  amount  of  tax  and  interest  so  paid, 
annually,  on  the  first  Monday  in  Januajy. 

The  treasurer  of  state  shall  publish  the  lists  of  state  and  ^''^fj",^^|, 
county  taxes,  and  the  lands  shall  be  held  to  the  state  for  li^t  of  state 
the  payment  of  such  taxes,  with  interest  at  the  rate  of  taxes"""^^ 
twenty  per  cent  at  the  expiration  of  one  year  from  date 
of  assessment.     If  in  two  years  the  taxes  are  not  paid,  the 
lands  are  forfeited,  and  shall  be  sold  by  the  treasurer  of 
state,   at   public   auction,   in   September,    annually.      The 
owner  may  pay  the  tax  before  sale  or  redeem  within  one  year 
from  the  purchaser. 

The  treasurer  of  state  shall  send  warrants  to  the  sheriffs,  stfite  tax. 
who  shall  transmit  them  to  the  assessors  of  the  towns  for 
assessments  on  towns  of  state  tax. 

The  county  commissioners  shall  make  annual  estimates  Assessment 
for  county  purposes,  wdiich    shall  be   recorded   by  their  alTpu^. 
clerk,  and  an  attested  copy  sent  to  the  secretary  of  state  g^t'-^^jjieB 
annually,  to  be  laid  before  the  legislature. 

The  said  commissioners  shall  apportion  upon  the  towns  Assessment 
tne  county  tax,  and  issue  warrants  to  the  assessors,  requir- 
ing them  forthwith  to  assess  the  amount  and  commit  the 
assessment  to  the  constable  or  collector  for  collection. 

Before  making  any  assessment,  the  assessors  shall  give  Notice  to 
public  notice  to  the  inhabitants  of  the  town,  to  bring  in 
sworn  lists  of  their  polls  and  taxable  property,  real  and 
personal. 

If  no  lists  are  brought,  no  abatement  of  taxes  can  be 
applied  for  to  the  county  commissioners  by  any  person. 

The  assessors  may  require  such  lists  to  be  on  oath,  and  Lists  to  be 
they  shall  then  be  taken  as  true,  unless  the  person  making  oath.  '*" 
them  shall  refuse  to  answer  all  proper  inquiries  in  relation 
to  the  nature  and  situation  of  his  property,  and  if  required, 
make  written  oath  to  the  same  before  a  majority  of  the 
assessors. 

The  assessors  for  the  time  being,  on  application,  within  Abatement, 
two  years  from  the  assessment,  may  make  a  reasonable 
abatement. 

If  they  refuse  such  abatement,  the  applicant  may  appeal  -Appeal, 
to  the  county  commissioners,  and  if  appeal  be  just  they 
shall  relieve  him. 

The  assessors  shall  assess  upon  the  polls  and  estates  in  Assessors' 

T     .  .,  Ti'T  •  f>  duties. 

their  town,  all  town  taxes  and  their  due  proportion  of  any 
state  or  county  tax ;  make  perfect  lists  thereof  and  commit 
the  same  to  the  constable  or  collector  of  their  town,  if  any, 
otherwise  to  the  sheriff  or  deputy,  with  a  warrant  under 
their  hands. 


62 


DIGEST  OF  TAX  LAWS— MAINE. 


ABsosBmcnt 
record. 


Certiflcate 
of  tax. 


When 

selectmen 
assessors. 


When 
eheritr 
assessor. 


Neglect  of 
assessors. 


Farm  stock 
taxed 

where  dwel- 
ling-house 
is  located. 


Planta- 
tions. 


They  shall  make  a  record  of  their  assessment  and  invoice, 
and  valuation  from  which  it  was  made,  and  before  the  taxes 
are  committed  for  collection,  they  shall  deposit  it  or  a  copy 
in  the  assessor's  office,  if  any ;  otherwise  with  the  town 
clerk,  there  to  remain. 

Wlien  they  have  assessed  any  county  tax  and  committed 
it  to  the  proper  officer  for  collection,  they  shall  return  to 
the  county  treasurer  a  certificate  thereof,  with  the  name  of 
such  officer.  In  the  case  of  a  state  tax  they  shall  return  a 
like  certificate  to  the  state  treasurer;  and  if  not  done  and 
any  part  of  the  tax  remains  unpaid  for  sixty  days  after  the 
time  fixed  for  payment,  the  said  treasurer  shall  issue  his 
warrant  to  the  sheriff  or  deputy  to  collect  the  sum  unpaid 
of  the  inhabitants  of  the  town  or  place. 

If  no  assessors  are  chosen  by  the  towns,  or  not  a  suffi- 
cient number  accept  the  office,  the  selectmen  shall  be  the 
assessors.  When  neither  assessors  nor  selectmen  accept, 
the  county  commissioners  may  appoint  three  or  more  suit- 
able persons  in  the  county,  to  be  assessors. 

If  the  inhabitants  of  a  town,  of  which  a  state  tax  is  re- 
quired, neglect  for  five  months  after  state  treasurer's  war- 
rant for  assessing  it,  to  choose  assessors,  said  treasurer  shall 
issue  his  warrant  to  the  sheriff,  who  shall  levy  the  said  tax. 

So  of  a  county  tax,  or  neglect  aforesaid,  the  county  trea- 
surer shall  empower  the  sheriff  to  levy. 

If  the  inhabitants  of  a  town  of  whom  a  state  or  county 
tax  is  required,  choose  assessors  who  neglect  to  assess  or 
re-assess  on  failure  of  a  collector  and  certify  to  it,  and  the 
estates  of  such  assessors  are  insufficient  to  pay  such  taxes, 
the  treasurer  of  the  state  or  county  (as  the  case  may  be) 
shall  issue  his  warrant  to  the  sheriff  who  shall  levy  by  dis- 
tress and  sale  such  deficiency  on  the  real  and  personal  estate 
of  such  inhabitants. 

When  any  town  line  so  divides  any  farm  that  the  dwell- 
ing-house on  said  farm  is  in  one  town  and  the  barns  and 
out-buildings,  or  any  part  of  them  are  in  another  town,  all 
mules,  horses,  neat  stock,  sheep  or  swine  kept  on  such  farm 
for  the  use  and  benefit  of  the  same,  shall  be  taxed  in  the 
town  where  the  dwelling  house  is  located. 

Plantations  taxed  are  vested  with  the  powers  of  towns 
in  choosing  clerks,  assessors  and  collectors  of  taxes. 

AVhen  a  tax  is  laid  on  a  place  not  incorporated,  the  coun- 
ty commissioners  may  cause  it  to  be  organized  as  a  planta- 
tion. The  assessors  shall  take  a  list  of  the  ratable  polls  and 
a  valuation  of  the  estates  of  the  inhabitants  of  the  planta- 
tion. The  plantations  are  empowered  to  choose  constables 
and  collectors. 


DIGEST  OF  TAX  LAWS— MAINE.  63 

Collectors  may  be  chosen  by  the  towns,  if  not,  the  con-  collectors, 
stables  shall  collect  the  taxes. 

The  town  shall  pay  the  sums  due  from  its  collector,  if 
lie  fails  to  pay,  and  for  this  purpose  shall  be  re-assessed. 

The  county  commissioners  of  the  several  counties  con-  pf""*?' 

•     •  •  1  1-  iii--»ri  coiumia- 

taining  unincorporated  townships,  shall,   m  March  every  sioncra  to 
live  years,  determine  from  the  United  States  census,  when  every'fi've 
it  shall  have  been  taken  the  preceding  year,  and  by  actual  township's,'^ 
enumeration  when  such  census  has  not  been  so  taken,  what  J';*^'^"^'- 
townships  have  not  less  than  two  hundred  and  tifty  inhab-  aso'  inimbi- 
itants,  and  thereupon  a  description  and  designation  thereof  l?"'^^^ 
sliall  be  made,  and  returned  to  the  secretary  of  state  to  be  pecretary  or 
by  him  recorded.  ^^^^^' 

Immediately   after  makino::  the  returns   required,  said  Tow-nsinps 

y     •  1     11  11  •  1       to  be  organ- 

county  commissioners  shall  cause  such  plantations  to  be  ized  as 

organized  (by  those  qualified  to  vote  for  governor  choosing  ^*  ^"  "^  '""^ 
the  officers  of  such  plantation,)  and  thereupon  all  the  gen- 
eral laws  of  this  state,  applicable  to  organized  plantations, 
shall  be  in  force  and  apply  to  the  plantation  to  which  this 
act  relates. 

The  assessor,  who  shall  be  first  chosen  in  such  planta-  Assessors 
tions  shall  immediately  talce  an  inventory  of  the  polls,  and  Latiou  and" 
valuation  of  the  property  therein,  as  inventories  and  valua-  couiiu-^ 
tions  are  taken  in  towns,  and  return  them  on  or  before  the  commis- 
15th  of  May  following  their  election,  to  the  county  commis- 
sioners of  their  county,  who  shall  have  power  to  examine  to  be  ex- 
and  correct  the  same  in  such  a  manner  or  shall  make  said  correctl-d"'^ 
valuation  conform  to  the  last  state  valuation,  and  return  a  a';dreturn- 

.  '  cd  to  stale 

copy  01  such  corrected  valuation  to  the  state  treasurer,  and  treasurer, 
thereupon  their  ratable  proportion,  according  to  such  valu- 
ation, of  all  state  and  county  taxes,   shall  be  assessed  on 
such  plantations  in  the  same  manner  as  on  towns. 

The  assessors  of  all  incorporated  towns,  not  included  in  •^^J^^^^*'^*''" 
the  last  state  valuation,  and'  of  all  towns  which  may  here-  t..w-ns  not 
after  be  incorporated,  are  required  to  return  to  the  county  "'^^'"^'-''*- 
commissioners  of  their  county,  the  original  valuation  first 
taken  in  their  respective  towns,  said  valuation  in  all  towns 
incorporated  prior  to  the  passage  of  this  act,  to  be  returned 
on  or  before  the  15th  of  May,  1862,  and  in  all  towns  here-  ^j^eturn^ 
after  incorporated,  said  valuation  to  be  returned  on  or  be- 
fore the  15th  of  May  next  following  their  incorporation, 
said  valuation  to  be  examined,  corrected,  and  a  copy  thereof  Vaination 
returned  to  the  state  treasurer  and  to  become  the  basis  of  amined. 
state  and  county  taxes  in  the  same  manner  as  the  valua-  ^,"retuni- 
tions  of  plantations,  as  above  provided.  ''^ '» *^'''^ 

TP     1  1^  1  •  1      i.    A      trcasurtT. 

It  the  assessors  or  any  town  or  plantation  neglect  to  proccc-d- 
make  and  return  such  valuation  within  the  time  specified,  i"fc's «" 


64 


DIGEST  OF  TAX  LAWS— MARYLAND. 


neglect. 

to  be  up- 
poiulecl. 


the  county  commissioners  shall  appoint  three  suitable  per- 
sons of  the  county  to  be  assessors  therein,  who  shall  bo 
sworn  and  make  and  return  the  inventory  and  valuation 
required,  within  the  time  fixed  by  said  commissioners;  and 
such  valuation  shall  be  examined  corrected  and  a  copy 
thereof  returned  to  the  state  treasurer,  and  become  the  basis 
of  the  assessment  of  state  and  county  ta.xes  in  the  same 
manner  as  if  the  valuation  had  been  taken  by  assessors 
chosen  by  said  town  or  plantation. 


Collectors. 


Duties. 


MARYLAND. 

Tax  officers.  Tho  Governor. 

Collectors,  &x  officio,  Assessors. 
Appeal  Tax  Court. 
County  Commissioners. 
Register,  City  of  Baltimore. 

Collectors  of  taxes  for  every  county  (and  one  for  the  city 
of  Baltimore),  are  appointed  annually  by  the  county  com- 
missioners. 

Every  collector  and  deputy  shall  annually  inform  him- 
self of  all  taxable  property  in  his  county,  district  or  city, 
omitted  in  the  assessment  and  all  since,  and  value  the  same 
and  return  to  the  county  commissioners  or  appeal  tax  court 
of  Baltimore  city,  a  written  certiticate  of  the  particulars  and 
value  thereof,  and  names  of  all  whose  propertj"-  he  shall 
value.  Collectors  for  these  purposes  are  vested  with  pow- 
ers of  assessors,  and  their  valuation  is  subject  to  revision 
by  county  commissioners  or  appeal  tax  court. 

Clerks  of  circuit  courts  of  counties  shall  each  transmit 
annually  to  county  commissioners  of  his  county,  a  list  of 
all  alienations  of  property,  mortgages,  judgments  and  de- 
crees recorded  in  his  office,  so* that  the  commissioners  shall 
assess  the  parties  to  whom  the  property  is  conveyed  or 
money  is  due. 

Kegisters  of  wills  shall  annually  return  the  property  in 
the  hands  of  each  executor,  administrator  or  guardian,  also 
for  assessment  to  said  commissioners  or  appeal  tax  court. 

The  commissioner  of  the  land  office  shall  annually  trans- 
mit to  said  commissioners,  a  list  of  all  certificates  which 
have  been  ready  for  patents,  to  be  laid  before  the  appeal 
tax  court. 

The  appeal  tax  court  is  composed  of  at  least  three  per- 
sons, appointed  annually  by  the  mayor  and  citj'  council  of 
Baltimore. 

The  court  shall  be  sworn  and  hear  appeals,  make  trans- 


Lists  of 

alienations 
of  property. 


Representa- 
tive pro- 
perty. 


Appeal  tax 
court. 


DIGEST  OF  TAX  LAWS— MARYLAND.  65 

fers  and  correct  accounts  of  assessable  property  charged  to 
tax-payers. 

The  county  commissioners  in  the  several  counties,  and  state  tax. 
mayor  and  city  council  of  Baltimore,  shall  annually  impose 
a  state  tax  of  ten  cents  on  every  one  hundred  dollars'  worth 
of  assessable  property  within  their  jurisdictions  according 
to  the  valuation. 

The  said  commissioners  and  appeal  tax  court  shall  direct  Property 
their  clerk  to  record  in  fit  books  an  account  of  all  property 
of  every  sort  in  their  county  or  city,  with  valuation  and 
list  of  owners,  which  any  person  can  inspect. 

The  said  clerk  shall  transmit  to  the  comptroller  annual-  Retumi 
ly,  a  return  of  the  assessments  of  property  in  each  county 
and  the  city  of  Baltmiore,  and  the  amount  placed  in  the 
hands  of  each  collector  of  such  county  or  city. 

If  the  commissioners  and  mayor  and  council  of  Baltimore  Tax  board, 
shall  fail  to  impose  the  tax,  the  clerk  of  the  commissioners  po^iu°e^<f ' 
or  register  of  the  city  shall  give  notice  to  the  govenor,  who 
shall  appoint  a  tax  board  of  three  persons  from  any  part 
of  the  state,  who  shall  forthwith  levy  said  tax  and  place  it 
in  the  hands  of  the  collector  of  tax  for  such  city  or  county. 

The  clerk  of  the  county  commissioners  or  of  the  appeal  corrected 
tax  court,  or  the  register  of  Baltimore  shall  lay  before  said  '^  ^^^' 
boards  the  returns  of  the  assessors  with  the  corrections. 

If  no  collectors  shall  be  appointed  as  before  specified  Collectors, 
(viz.,  by  the  county  commissioners,   or  mayor  and  city 
council  of  Baltimore),  the  governor  shall  appoint  them  from 
any  part  of  the  state. 

The  clerk  of  the  county  commissioners  in  each  county,  Assessment 
and  of  the  appeal  tax  court  in  Baltimore,  shall  keep  an  ^°°^^- 
account  of  the  assessment  or  rate  of  taxes  on  the  taxable 
property  of  his  county  or  city,  and  how  such  assessment 
is  disposed  of,  in  a  book  for  the  purpose,  and  said  clerk 
shall,  within  ten  days  after  such  assessment,  deliver  a  copy 
to  the  collector  of  his  county  or  city. 

Every  collector  receiving  such  copy  shall  then  proceed  collections, 
to  collect  such  taxes. 

The  county  commissioners,  and  mayor  and  city  council  ^°Q™f\"o 
of  Baltimore,  shall  levy  upon  their  counties  and  said  city  percent, 
after  the  collectors  have  been  appointed,  such  commission 
not  exceeding  ten  per  cent  on  the  amount,  to  be  placed  in 
the  hands  of  the  collectors  for  collection,  as  will  insure  a 
speedy  collection  of  the  taxes. 

The  officers  of  banks  and  other  incorporated  companies  corpora- 
chartered  by  this  state  shall,  semi-annually,  pay  to  the  ^'°"'"- 
treasurer,  the  state  tax  on  the  capital  stock  of  said  banks. 


m 


DIGEST  OF  TAX  LAWS— MASSACHUSETTS. 


Savings 
baaki),  &c. 


Holders  of 
stock  loans 
of  Balti- 
more. 


Register  to 
pay  tax  to 
treasurer. 


When 

register 
faSs  to  list. 


Tax  on  pub- 
lic debt. 


"Where  they  have  no  capital  stock  so  called  the  property 
and  assets  of  whatever  nature,  shall  be  assessed. 

Savings  banlcs  also  shall  pay  said  tax  on  their  certificates 
of  deposit;  also  incorporated  companies  issuing  bonds, 
certificates  or  other  evidences  of  debt  with  interest,  for  any 
loan  contracted,  shall  pay  tax  on  the  aggregate  amount  of 
the  same. 

The  holders  of  the  stock  loans  of  the  city  of  Baltimore 
shall  be  listed  annually  by  the  register  to  the  appeal  tax 
court,  showing  the  several  amounts  held  by  each  stock- 
holder. Said  court  shall  each  year  correct  the  list  by  strik- 
ing out  all  holders  exempt  from  taxation  on  said  stock, 
and  shall  deliver  one  copy  to  the  register  and  one  to  the 
comptroller. 

The  register  shall  pay  the  tax  contained  in  his  list  to  the 
treasurer  out  of  the  funds  in  his  hands  for  payment  of  the 
interest  annually  due  on  the  1st  of  July. 

If  the  register  fails  to  list  said  holders,  the  appeal  tax 
court  shall  ascertain  the  amount  of  said  stock  loans,  and 
deliver  one  copy  of  a  certified  statement  of  said  loans  and 
assessed  value  thereof,  to  the  register,  and  one  to  the  state 
treasurer,  and  said  register  shall  pay  said  tax  from  the 
interest  aforesaid. 

There  shall  be  levied  a  tax  of  one-tenth  of  one  per  cent 
on  the  public  debt  of  this  state  owned  or  held  by  any  resi- 
dent or  non-resident  assessed  at  the  following  valuations : 
So  much  as  bears  an  interest  of  six  per  cent  shall  be  as- 
sessed at  par;  of  five  per  cent  at  eighty-five  dollars  on  the 
one  hundred  dollars ;  of  four  and  a  half  per  cent  at  eighty 
dollars  on  the  one  hundred  dollars ;  of  three  per  cent,  at 
sixty-four  dollars  on  the  one  hundred  dollars  ;  which  assess- 
ment shall  be  made  by  the  treasurer,  and  the  tax  collected, 
retaining  it  out  of  the  interest  falling  due  on  the  1st  of  July 
in  each  year  on  the  said  portion  of  the  public  debt. 


Tar  ofBcers. 


ABSCSBmont 
warrants. 


Assessors. 


MASSACHUSETTS. 

Three  or  more  Assessors  in  each  Town,  and  Assistants,  if  necessary. 

County  Commissioners. 

Collectors. 

The  state  treasurer  shall  send  his  warrants  for  assessing 
the  state  tax  to  sheriffs  of  the  counties,  who  shall  transmit 
them  to  the  assessors  to  whom  they  are  directed. 

They  shall  proceed  to  assess  the  taxes  for  state,  county, 
city,  town  and  school  districts. 


DIGEST  OF  TAX  LAWS— MASSACHUSETTS.  67 

If  tlie  assessors  fail  in  their  duties,  the  commissioners  in 
the  respective  counties  shall  appoint  other  persons  to  per- 
form said  duties. 

If  within  five  months  from  the  receipt  of  the  treasurer's  y^<?n  tax 
warrant  or  certificate  from  the  said  commissioners  requiring  assessed 
the  assessment  of  a  tax,  the  same  is  not  assessed  and  certi-  ^^  '^®"'' 
fied,  the  amount  of  the  tax  may  be  recovered  of  the  city  or 
town  where  the  neglect  occurs,  by  treasurer  of  state  or 
county. 

Keepers  of  taverns,  boarding  houses,  and  masters  and  Jfon'of tax- 
mistresses,  shall  on  penalty  of  twenty  dollars  for  each  able  per. 
ottense,  on  application  of  the  assessor  in  the  place  where 
their  house  is  situated,  give  information  of  the  names  of 
all  persons  residing  therein  and  liable  for  taxes. 

Before  assessment,  the  assessor  shall  publicly  notify  the  Notice  to 
inhabitants  of  their  respective  places,  at  any  of  their  meet- 
ings, or  by  posting,  to  bring  in  within  a  time  specified, 
sworn  lists  of  all  their  polls  and  estates,  both  real  and  per- 
sonal, not  exempt  from  taxation. 

The  assessors  of  each  place  shall,  at  the  time  appointed.  Valuation, 
make  a  fair  cash  valuation  of  all  the  taxable  estate  therein. 

They  shall  receive  as  true  the  list  brought  in  by  each  ^^l'^^^  *° 
person,  unless  on  being  required  by  the  assessors  he  refuses 
to  answer,  on  oath,  all  necessary  inquiries  as  to  the  nature 
and  amount  of  his  p^opert3^ 

The  assessors  shall  ascertain  the  particulars  of  the  estate.  Assessors, 
real  and  personal,  owned  or  held  by  any  person  who  has  aBcertain 
not  brought  in  such  list,  and  make  an  estimate  of  its  value  pi^op^^y- 
on  the  best  information;  which  shall  be  entered  in  the 
valuation,  and  be  conclusive  on  the  persons  who  have  not 
brought  in  their  lists,  unless  excuse  is  rendered. 

The  assessors  shall  assess  upon  the  polls,  as  nearly  as  Assessing 
may  be,  one-sixth  part  of  the  whole  sum  to  be  raised ;  but  p''"  ^"' 
the  whole  poll  tax  assessed  in  one  year  upon  an  individual 
for  town,  county  and  state  purposes  (except  highwa}^  taxes 
separately  assessed),  shall  not  exceed  one  dollar  and  fifty 
cents ;  and  the  residue  of  such  whole  sum  shall  be  appor- 
tioned on  property. 

They  may  add  to  the  amount  of  a  tax  to  be  assessed,  Adding  5 
such  sum  not  exceeding  five  per  cent  thereof,  as  any  frac-  p"""  • 
tional  divisions  of  the  amount  may  render  convenient  in 
the  apportionment. 

They  shall  make  a  list  of  the  valuation  and  assessment  List  for 
thereon,  and  before  the  taxes  assessed  are  committed  for   °*^^^ 
collection,  shall  deposit  the  same  (or  an  attested  copy)  in 
their  ofiice,  or  with  their  chairman  for  public  inspection. 


168 


DIGEST  OF  TAX  LAWS— MASSACHUSETTS. 


nontentB  of 
liBt. 


To  secure 
iinfforin 
description 
and  ap- 
praisal for 
taxation. 


Assessment 
books. 


Certificates 
and  ex- 
planatory 
notes. 


The  list  shall  set  forth  in  detail  the  names  of  the  resi- 
dents assessed,  the  number  of  polls,  the  poll  tax,  the  descrip- 
tions of  and  taxes  assessed  on  the  real  and  personal  property, 
and  sum  total  of  each,  person's  tax;  and  separately,  the 
names  of  non-resident  owners;  their  abodes,  if  found, 
descriptions  and  values  of  their  estates,  and  the  tax  thereon. 

In  order  to  secure  a  uniform  description  and  appraisal 
of  estates  for  purposes  of  taxation,  the  secretary  of  the 
commonweal  til  shall  furnish  to  each  of  the  cities  and  towns, 
on  or  before  the  1st  of  May  in  each  year,  blank  books  for 
the  use  of  the  assessors  of  said  cities  and  towns  in  the  as.sess- 
ment  of  taxes,  which  shall  contain  blank  columns  for  a  valu- 
ation list  and  blank  tables  for  acrwregates. 

The  said  assessors  shall  enter  in  said  books  the  valuation 
and  assessment  of  the  polls  and  estate  of  the  inhabitants 
assessed;  they  shall  fill  up  the  table  of  aggregates,  by  an 
enumeration  of  the  necessary  items  included  in  the  lists  of 
valuation  and  assessments,  and  shall,  on  or  before  the  1st 
of  October  in  each  of  the  first  four  years  of  each  decade, 
deposit  in  the  ofiice  of  the  secretary  of  the  commonwealth 
an  attested  copy  of  the  same,  containing, 

1st.  The  total  number  of  polls ;  2d.  The  total  tax  on 
polls ;  3d.  Total  tax  on  personal  estate ;  4th,  Total  tax  on 
real  estate ;  5th.  Total  tax  for  state,  county  and  town  pur- 
poses, including  highway  tax  ;  6th.  Eate  per  cent  of  total 
tax ;  7th.  Total  valuation  of  the  city  or  town ;  8th.  Total 
number  of  dwelling  houses  assessed ;  9th.  Total  number  of 
horses  assessed ;  10th.  Total  number  of  cows  assessed ; 
11th.  Total  number  of  sheep  assessed;  12th.  The  total 
number  acres  of  land  assessed  in  the  city  or  town. 

The  assessors  shall  make  similar  returns  in  the  first  four 
years  of  the  last  half  of  each  decade,  and  in  every  fifth  and 
tenth  year  of  each  decade,  they  shall  deposit  in  the  office  of 
the  secretary  of  the  commonwealth,  on  or  before  the  1st 
of  October,  a  certified  copy,  under  oath,  of  the  assessors' 
books  of  those  years,  and  said  books  thus  deposited  shall 
contain  an  aggregate  sheet  properly  filled  in  accordance 
with  the  provisions  of  this  act,  and  certified  by  the  assessors ; 
and  in  every  fifth  and  tenth  year  of  each  decade,  the  secre- 
tary shall  furnish  duplicate  copies  of  blank  books  to  the 
cities  and  towns  for  the  foregoing  purposes. 

The  secretary  of  the  commonwealth  shall  furnish,  bound 
in  the  books,  a  copy  of  this  act,  and  the  required  certificates 
to  be  signed  by  the  assessors,  together  with  such  explana- 
tory notes  as  may  be  expedient,  for  the  purpose  of  securing 
uniformity  of  returns  under  the  several  headings ;  and  he 
shall  compile  and  cause  to  be  printed  annually  for  the  use 


DIGEST  OF  TiVX  LA"\YS— MASSACHUSETTS.  69 

of  the  legislature  the  aggregate  returns  from  the  cities  and  ^^f^ff^® 
towns  of  the  commonwealth  arranged  by  counties  so  as  to 
exhibit  the  total  valuation  of  the  towns,  cities,  counties  and 
state. 

The  assessors  of  the  several  cities  and  towns  shall,  on  Assessors 
or  before  the  1st  of  September  in  every  third  year,  return  return'^s^c 
to  the  secretary  of  the  commonwealth,  the  number  and  secretary, 
names  of  the  several  industrial  corporations,  and  the  num- 
ber and  names  of  the  banks  and  insurance  companies  esta- 
blished in  their  respective  cities  and  towns,  with  the  amount 
of  capital  stock  owned  by  each,  reckoned  at  the  par  value 
thereof,  the  number  of  shares  issued,  and  the  amount  for 
which  the  real  estate  and  machinery  of  manufacturing  cor- 
porations are  taxed  in  such  cities  and  towns.  Also,  the 
number  and  names  of  savings  banks  in  such  cities  and 
towns,  and  the  whole  amount  of  deposits  in  each.  Also, 
the  number  of  shares  in  industrial  corporations,  railroads, 
banks,  insurance  companies  and  steamship  companies,  speci- 
fying the  number  of  shares  in  each  company,  which  arc 
taxed  in  such  cities  and  towns,  and  the  value  of  such  shares 
as  they  stand  upon  the  assessors'  books.  Also,  the  amount 
of  deposits  in  any  savings  bank,  specifjdng  the  name  thereof, 
taxed  in  their  respective  cities  and  towns. 

The  assessors  of  each  city  and  town  shall,  at  the  same 
time,  return  to  the  secretary  the  name  of  any  other  associa- 
tion or  corporation  organized  for  loaning  money,  and  esta- 
blished in  their  respective  cities  and  towns,  with  the  amount 
of  their  capital  stock  and  deposits,  if  known,  and  the  amount 
for  which  they  are  taxed  for  every  third  year. 

The  secretary  of  the  commonwealth  shall  transmit  to  the  Blank 
several  cities  and  towns,  blank  forms  for  the  above  returns, 
lie  shall  also  make  a  digest  of  the  returns  of  the  assessors  secretary 
made  to  him  in  conformity  with  these  provisions,  for  the  d"g°\"t*'of'* 
use  of  the  legislature,  and  cause  the  same  to  be  printed  on  rftums  of 

o  /  1  assessors. 

or  before  the  1st  of  January  in  every  third  year,  and  in 
addition  to  the  number  provided  for  the  legislature  shall 
cause  one  copy  of  the  same  to  be  sent  to  the  clerk  of  each 
city  and  town  in  this  commonwealth. 

If  any  agent  or  assessor  willfully  refuses  or  neglects  to  renaity. 
perform  any  duty  required  in   tiie  above  provisions,   he 
shall  forfeit  a  sum  not  exceeding  three  hundred  dollars. 

The  assessors  shall  within  a  reasonable  time  commit  said 
tax  list  with  their  warrant  to  the  collector,  or  if  no  collec- 
tor is  chosen,  to  a  constable,  and  if  there  is  no  constable,  to 
the  sheriff  or  his  deputy  for  collection. 

Every  collector  of  taxes,  constable,   sheriff  or  deputy  CoUectora. 
sheriff,  receiving  a  tax  list  and  warrant  from  the  assessors, 


10 


DIGEST  OF  TAX  LAWS— MICHIGAN. 


Collector 
failing  to 
coll  set. 


slia]!  proceed  to  collect  tbc  taxes  therein  mentioned,  accord- 
ing to  tlic  warrant. 

If  the  collector  fails  to  collect  a  tax,  without  his  own  de- 
fault, and  if  there  is  a  deficiency  of  the  amount  due  on  a 
state  or  county  tax,  such  deficiency  shall  be  supplied  by 
him  from  the  proceeds  of  the  collection  of  city  or  town 
taxes,  if  any  arc  in  his  hands ;  and  if  he  have  none,  by  the 
city  or  town  treasurer  on  the  written  requisition  of  the  col- 
lector. 


Tax  officers. 


Statement 
of  taxable 
property. 


Contents. 


Snpervi- 
Bors. 


Refusal  to 

render 

statement. 


MICHIGAN. 

State  Board  of  Equalization. 

County  Board  of  Equalization. 

Auditor  General. 

Township  Board. 

Supervisor  of  each  Township,  ex  ojjficio,  Assessor. 

Two  Townsliip  Assessors,  in  addition  to  the  one  Supervisor,  if  the 

electors  of  the  town  so  determine. 
Township  Clerk. 
Township  Treasurer,  ex  officio,  Collector. 

Every  person  of  full  age  and  sound  mind,  and  every 
firm,  body  politic  or  corporate  shall,  when  called  upon  by 
the  supervisor  {ex  officio,  assessor)  of  the  township  where  he 
or  she  resides,  forthwith  make  a  statement  in  writing  to 
him,  containing  a  correct  description  of  all  the  real  and 
personal  property  not  exempt  and  not  subject  by  the  laws 
of  the  state  to  a  specific  tax,  of  which  he  or  she  is  the  owner 
or  holder ;  and  also  all  money  and  credits.  The  details 
of  the  statement  must  show  the  particular  description  of 
land  in  tracts,  acres,  &c. ;  all  cattle,  horses,  sheep,  hogs, 
over  six  months  old  ;  all  wagons  and  carriages,  gold  and 
silver  watches ;  the  quantities  of  all  ferm  produce  held  by 
producer;  all  merchandise  not  included  in  the  last  above; 
every  musical  instrument  of  the  value  of  twenty-five  dollars 
and  upwards ;  all  moneys  and  credits ;  all  other  personal 
property  owned  by  person  ;  the  amount  of  money  on  which 
he  pays  interest;  and  the  amount  of  all  other  bona  fide  in- 
debtedness, provided,  he  desires  the  same  deducted  from 
his  moneys  and  credits. 

Each  supervisor  shallcall  upon  every  taxable  person  in 
his  township,  at  his  residence,  and  furnish  him  with  blank 
forms  for  the  preceding  statement,  which  such  person  must 
forthwith  render,  and  the  supervisor  immediately  thereafter 
shall  proceed  to  examine  the  property  "and  estimate  and 
set  down  its  true  value. 

If  any  person  refuses  to  render  statement,  the  supervi- 
sor shall  ascertain  the  property  and  value  for  himself;  and 


DIGEST  OF  TAX  LAWS— MICHIGAN.  71 

shall  assess  to  such  person  any  amount  of  personal  property 
he  deems  just,  subject  to  reduction  on  review,  upon  oath,  of 
the  party  in  interest  or  agent. 

The  supervisors  shall  meet  in  May,  to  review  their  assess-  correction 
ments  ;  and,  on  request  of  any  person  considering  himself  "fon*^"*" 
aggrieved,  on  sufficient  cause,  the  supervisors  may  alter 
the  same,  as  to  the  valuation  thereof. 

The  assessment  roll  shall  contain  the  names  of  the  taxa-  Apsessment 
ble  persons ;  a  description  of  the  real  estate,  number  of  '°  " 
acres,  the  value  of  each  tract,  and  aggregate  value  of  the 
personal  taxable  estate,  as  appears  from  the  statements  in 
possession  of  the  supervisor. 

All  non-resident  lands  shall  be  entered  separately  on  the 
assessment  roll. 

The  clerk  of  each  township  shall  render  to  the  supervi-  xo^vn  tax. 
sor  of  his  townsliip  a  statement  of  money  to  be  raised  for 
township  purposes.    The  board  of  supervisors  shall  equalize 
the  valuation  of  the  township  assessment  rolls  and  make 
alterations  in  the  description  of  any  lands. 

The  said  board  at  tlie  time  of  equalizing  as  above,  shall  f„*J^^.^/ 
enter  on  their  records  the  aggregate  valuations  of  the  taxa-  sore, 
ble  real  and  personal  property  of  each  township  in  their 
county  ;  from  which  record,  the  clerk  of  the  board  shall  in 
eacli  year,  when  the  state  board  of  equalization  shall  meet, 
transmit  to  the  auditor  general  a  statement  of  the  aggregate 
valuation  of  the  taxable,  real  and  personal  property  of  the 
county,  including  the  aggregate  valuation  of  property  in 
each  townsliip. 

The  auditor  general  shall  apportion  the  state  tax  among  state  tax. 
the  several  counties,  in  proportion  to  the  valuation  of  tax- 
able property  therein,  and  transmit  to  the  board  of  super- 
visors the  county  apportionment,  and  charge  it  to  the  re- 
spective counties. 

The  board  shall  determine  the  tax  for  county  purposes, 
and  apportion  it,  and  also  the  amount  of  state  tax  among 
the  townships  of  the  county,  in  proportion  to  the  valuation 
of  the  taxable  property  therein  for  the  year,  as  equalized 
by  the  board. 

The  clerk  of  the  board  shall  on  the  apportionment,  make  certiflcntes 

.  ^  „    ,  '-11  f  f  tow-nehlp 

out  two  certincates  or  the  amount  apportioned  to  be  assess-  assess- 
ed on  the  property  of  each  township,  for  state  and  county  '°'^"'^- 
purposes  ;  one  he  shall  deliver  to  the  county  treasurer,  and 
the  other  to  the  supervisor  of  the  township,  and  the  coun- 
ty treasurer  shall  charge  the  amount  specified  in  each  cer- 
tificate to  the  proper  township. 

The  supervisor  of  each  township  shall  proceed  to  assess  ^ssess- 


72 


DIGEST  OF  TAX  LAWS— MICHIGAN. 


Township 
treasurer. 


Collection. 


When  tax 
roll  and 
Wiirrant  to 
he  delivered 
to  the 
Bheriff. 


Delinquent 
lands- 


Appeal  to 

coramis- 

eioner. 


TIo  circuit 
court. 

Siipreino 
court. 

State  hoard 
of  equaliza- 
tion. 


Board  of 
Bupervi- 
■ora. 


taxes  for  the  amount  specified  in  such  certificate,  with  the 
tax  to  be  raised  by  his  township. 

The  township  supervisor  shall  notify  the  township  trea- 
surer of  the  state  and  county  tax  apportioned  to  his  town- 
ship, and  the  treasurer  shall  give  the  county  treasurer  a 
bond  for  the  performance  of  his  duties,  for  which  a  receipt 
shall  be  given  which  the  township  treasurer  shall  give  to 
the  supervisor,  who  shall  then  deliver  to  said  treasurer  the 
corrected  township  assessment  roll,  with  the  year's  taxes 
annexed  to  each  valuation,  witk  a  warrant  to  such  treasu- 
rer to  collect  the  taxes  therein. 

Every  townahip  treasurer,  on  receiving  the  tax  list  and 
warrant,  shall  proceed  to  collect  the  aforesaid  taxes. 

If  the  township  treasurer  neglects  or  refuses  to  file  his 
bond,  and  the  township  board  (viz.,  the  supervisor,  two 
justices  of  the  peace  and  township  clerk,)  fail  to  appoint  a 
treasurer  (as  they  should  do  if  the  township  treasurer  fails 
in  his  duty)  the  supervisor  shall  deliver  the  tax  roll  and 
warrant  to  the  sheriif  of  the  county,  who  shall  give  bond 
and  collect  the  taxes  in  like  manner  as  the  defaulting  trea- 
surer. 

The  county  treasurer  shall  enter  in  his  office  the  state- 
ment of  the  township  treasurer  of  the  lands  delinquent  for 
taxes  and  make  a  transcript  thereof  and  forward  it  to  the 
auditor  general. 

Any  person  having  an  interest  in  lands  sold  by  the  audi- 
tor general  for  taxes,  except  under  a  tax  title,  may  petition, 
on  oath,  within  two  years  from  the  deed,  to  a  circuit  court 
commissioner  of  the  county  where  land  is  situated,  as  to 
the  taxes  having  been  paid,  or  of  irregularity  in  the  assess- 
ment or  other  proceedings ;  the  commissioner  shall  hear 
all  parties  interested  and  render  his  decision,  from  which 
either  party  may  appeal  to  the  circuit  court  of  the  county 
in  which  the  jDroceedings  are  had,  who  shall  also  render  a 
decision  subject  to  be  reviewed  by  the  supreme  court. 

The  state  board  of  equalization  is  composed  of  the 
lieutenant  governor,  auditor  general,  secretary  of  state, 
state  treasurer  and  commissioner  of  the  land  office. 

The  duty  of  the  board  is  to  equalize  every  fifth  year 
the  state  assessments. 

They  shall  examine  the  tabular  statements  of  the  board 
of  supervisors ;  and  after  their  equalization  of  the  taxes, 
the  auditor  general  shall  send  a  certified  transcript  of 
their  determination  to  the  treasurer  of  each  county,  who 
shall  publish  said  transcript. 

The  supervisors  of  each  county  shall,  every  fifth  year, 


DIGEST  OF  TAX  LAWS— MICHIGAX.  7f 

equalize  the  assessment  rolls  of  the  townships  ;  and  each 
shall  make  an  aggregate  of  the  real  and  personal  property 
of  each. 

The  clerk  of  each  of  said  boards  shall  make  out  a  tabu-  Tabular 
lar  statement  from  the  aggregate  of  the  several  assessment  ^  *  ^^^^  ' 
rolls,  of  the  number  of  acres  and  value  of  the  real  and 
personal  property  in  each  township  and  ward  as  assessed, 
and  also  the  aggregate  valuation  of  the  real  estate  of  each 
roll  as  equalized,  and  transmit  a  certified  copy  thereof  to 
the  auditor  general,  who  shall  lay  the  same  before  the 
state  board  of  equalization. 

The  assessors  may  divide  their  townships  into  districts  Aeseesors 
for  the  purpose  of  ascertaining  the  taxable  property  and  tmvnVhips 
persons,  and  assign  one  district  to  each  assessor  ;  but  such  ir/^tg'!'*" 
property  and  persons,  and  the  valuation  of  such  property 
shall  be  finally  determined  by  them  or  a  majority  jointly ; 
and  if  any  assessor  shall  neglect  his  duties  within  his  dis- 
trict, the  other  assessors  shall  perform  them. 

The  supervisor  of  every  township  in  which  is  assessed  i^'ityf 
the  mterest  oi  any  purchase  oi  university  or  prmiary  rtiativuto 
Bchool  lands  as  personal  property,  shall,  on  or  before  the  and  prt'  ^ 
1st  of  November  in  the  year  when  the  same  was  so  "andl^^^^^^^ 
assessed,  transmit  to  the  treasurer  of  his  county  a  list  of 
all  such  lands,  containing  a  full  description  tiiereof,  with 
the  name  of  the  persons  to  whom  respectively  the  same 
was  so  assessed. 

The  several  county  treasurers  shall  return  to  the  state  comity 
land  office,  a  statement  of  all  university  and  primary  nturn^o  ° 
school  lands,  upon  which,  from  returns  made  to  them  by  office.'stk^te- 
the  township  treasurers,  it  appears  the  taxes  assessed  ^^'^"jJi^^ 
have  not  been  paid,  and  cannot  be  collected  ;  and  the  t:ix<-s  on 
commissioners  of  the  land  office  shall  enter  in  suitable  Dutyo" 
books  the  description  of  every  parcel  of  land  so  returned  efon^r*!' 
to  his  office,  and  the  taxes  assessed  on  the  same. 

The  purchaser  of  any  parcel  of  land  so  returned,  or  his  Forfeiture 
assignee  or  legal  representative,  shall,  under  pain  of  for-  ncprect°o 
feiture  of  interest  in  such  lands  and  certificates  thereof  payta*e»- 
on  or  before  the  first  of  July  next  succeeding  the  time 
when  such  annual  interest  is  payable,  pay  to  the  state 
treasurer  the  amount  of  taxes  assessed  upon  any  descrip- 
tion of  the  lands  so  returned  with  interest  thereon  from 
the  first  day  of  February  following  the  assessment  of  the 
same  at  the  rate  of  fifteen  per  cent  per  annum. 

Every  parcel  of  land  returned,  on  which  the  taxes,  in-  Forfuiture 
terest  and  charges  are  not  paid  within  the  required  time,  '" '^'***-' "'^ 


74 


DIGEST  OF  TAX  LAWS— MINNESOTA. 


ncsjlect  to 
pay  taxeu. 


Supervisor 
to  tax  jiro- 
perty  of 
mill  ill),' 
coiupauica. 


Companies 
to  pay  state 
tax  on  ex- 
cans  over 
&10  acres. 


Description 
of  lands  to 
be  filed. 


Supervisors 
to  assess. 


shall  be  deemed  to  have  been  forfeited  to  the  state  by  the 
purchaser  or  representatives  ;  and  shall  be  subject  to  sale 
or  redemption  as  other  forfeited  university  and  primary 
school  lands  now  are. 

The  supervisors  of  the  different  townships  in  the  coun- 
ties in  the  upper  peninsula  shall  assess  and  collect  the 
state  taxes  on  all  real  and  personal  property  of  any  raining 
corporations  or  associations  formed  under  the  general 
mining  laws  of  this  state,  that  are  not  actually  carrying 
on  and  engaged  in  the  business  of  mining. 

All  milling  corporations  organized  under  the  general 
mining  laws  of  this  state,  that  are  actually  engaged  in  the 
business  of  mining,  shall  pay  a  state  tax  on  all  their  real 
estate  that  exceeds,  in  quantity,  six  hundred  and  forty 
acres  of  land  ;  and  to  entitle  any  corporation  to  the  ex- 
emption from  taxation  of  a  quantity  not  exceeding  the 
above,  they  shall  file  in  the  county  clerk's  office  of  their 
respective  counties,  a  full  and  complete  description  of 
said  land,  with  a  map  and  survey.  The  supervisors  of 
the  townships  where  the  said  lands  lie  shall  assess  the 
taxes  thereon.  The  above  does  not  release  any  corpora- 
tion from  any  specific  tax  required  by  law. 


Tax  ofllcers 


List  of 

personal 

property. 


Contents  of 
list. 


MINNESOTA. 

State  Board  of  Equalization. 

County  Board  of  Equalization. 

County  Commissioners. 

Assessors. 

County  Treasurer,  ex  officio,  Collector. 

Every  person  of  full  age  and  sound  mind,  not  a  mar- 
ried woman,  shall  deliver  to  the  assessor,  when  required, 
a  sworn  statement  of  all  his  personal  property,  exempt 
as  well  as  unexempt,  and  the  county  auditor  shall  deduct 
the  exempt  property  and  levy  tax  on  the  remainder. 

Such  statement  shall  set  forth  the  number  of  horses, 
neat  cattle,  mules,  asses,  sheep,  hogs,  and  their  values  ; 
every  pleasure  carriage  and  its  value,  and  total  value  of 
all  other  property  he  is  required  to  list :  provided  that 
such  person  shall  exhibit  to  the  assessor  the  animals  and 
other  personal  property  enumerated,  the  value  of  such 
property  shall  be  omitted,  as  the  assessor  shall,  in  such 
cases,  determine  their  value  without  requiring  the  oath 
of  such  person  as  to  the  value,  and  he  shall  only  make 
oath  to  the  value  of  the  remainder  of  the  personal  pro- 
perty he  is  required  to  list. 


DIGEST  OF  TAX  LAWS— MINNESOTA. 


75 


Every  gold  and  silver  watch  and  value;  every  piano 
and  value  ;  the  value  of"  such  goods  and  merchandise  such 
person  is  required  to  list  as  a  merchant ;  materials  and 
articles  manufactured,  he  lists  as  a  manufacturer  ;  and  the 
value  of  moneys  and  credits  required  to  be  listed,  includ- 
ing all  balances  of  book,  accounts ;  the  value  of  the 
moneys  invested  in  bonds,  stocks,  joint  stock  companies 
or  otherwise. 

The  assessor  of  each  township  shall  leave  with  every 
person  resident  in  his  township,  of  full  age  (not  a  married 
woman  or  insane  person),  a  notice  to  make  out  the  above 
statements  ;  and  the  assessor  shall,  at  the  time,  receive 
from  such  person  the  sworn  statement  of  his  personal 
property,  as  aforesaid.  The  assessor  shall,  at  the  same 
time,  deliver  to  each  person  being  a  resident  householder 
from  whom  he  shall  receive  such  statement,  a  notice  set- 
ting forth,  in  appropriate  columns,  the  amounts  of  per- 
sonal and  real  property  assessed  against  such  person, 
containing  a  notice  of  the  time  and  place  of  meeting  of 
the  county  board  of  equalization. 

If  such  person  fail  from  any  cause  to  furnish  the  state- 
ment, as  aforesaid,  or  make  oath  to  its  truth,  the  assessor 
shall  himself  ascertain  the  property  and  value. 

Every  township  assessor  shall  annually  deliver  to  the 
auditor  of  his  county  a  tabular  list  of  the  names  of  the 
taxable  persons,  and  property  in  his  township,  and  also 
the  statements  of  property  from  persons  required  to  list. 

Every  township  assessor  shall  annually,  at  the  time  of 
taking  a  list  of  personal  property,  also  take  a  list  of  all 
real  property  in  his  township  that  shall  have  become  sub- 
ject to  taxation  since  the  last  previous  listing,  with  the 
value  thereof;  and  make  return  thereof  to  the  auditor 
with  the  return  of  the  personal  property.  He  shall  in 
all  cases,  from  actual  view  and  from  the  best  sources 
of  information,  determine  the  true  value  (as  near  as 
practicable)  of  each  separate  tract  of  real  property  in  his 
district. 

Each  assessor  shall  make,  every  second  year,  to  the 
auditor  of  his  county,  a  tabular  return  of  the  amount, 
description  and  value  of  real  property  subject  to  be  listed 
for  taxation  in  his  district. 

The  assessors  shall,  at  the  time  of  making  the  assess- 
ment of  taxable  real  property,  enter  in  a  separate  list 
pertinent  descriptions  of  all  burying  grounds,  public  school 
houses,  houses   of  public  worship    and    institutions    of 


Aspessor's 
duties. 


Tabular 
list  of 
township 
assessor  to 
county 
auditor. 

List  of  real 
property. 


Assessor'] 
ruturu. 


List  of 
exempt 
property. 


76 


DIGEST  OF  TAX  LAWS— MINNESOTA. 


Biennial 

aHscsBHiunt 
roll. 


Annnnl 
Btatement 
of  county 
auditor. 


County 
board  of 
oqualiza- 
tiou. 


Biennial 
Btatement 
of  county 
auditor. 


State  board 
of  equaliza- 
tion. 


Duties. 


public  charity,  and  public  buildings  and  property  used 
for  public  purposes,  with  the  grounds  on  which  said 
house,  institution  or  public  building  is  situated,  and 
which  are  exempt  from  taxaation,  and  he  sliall  value 
said  property  at  its  true  value  in  money  designating  it  in 
its  details. 

The  county  auditors  of  each  county  shall,  every  second 
year,  deliver  to  each  assessor  in  his  county  an  assessment 
roll  compiled  from  the  books  in  his  olhce,  containing 
descriptions  of  the  real  property  in  each  assessor's  town- 
ship, with  the  name  of  the  owner,  and  number  of  acres 
contained  therein,  and  also  a  map  of  each  township  and 
town  in  such  district,  and  the  necessary  plat  books. 

The  county  auditor  shall  report  annually  to  the  state 
auditor,  a  statement  of  the  aggregate  value  of  the  taxable 
property  in  his  county,  and  total  amount  of  taxes  for  all 
purposes  assessed  thereon  for  that  year  ;  also,  annually, 
a  complete  abstract  of  the  duplicate  of  his  county  ;  also, 
an  abstract  of  the  number  and  value  of  each  of  the  enu- 
merated articles,  the  value  of  merchants'  and  manufac- 
turers' stock  and  of  all  other  articles  of  personal  property 
as  returned  by  the  township  assessors,  or  as  fixed  by  the 
county  board  of  equalization. 

The  county  board  of  equalization  is  composed  of  the 
county  auditor  and  county  commissioners,  or  a  majority 
of  them.  They  shall  meet  annually,  when  they  shall 
hear  complaints,  and  equalize  the  valuation  of  the  real 
estate  and  personal  property  of  such  county. 

Each  county  auditor  shall,  every  second  year,  transmit 
to  the  auditor  of  state,  an  abstract  of  the  descriptions 
and  values  of  the  real  estate  of  each  township  in  his 
county. 

The  state  board  of  equalization  shall  be  composed  of 
the  governor,  secretary  of  state,  state  auditor,  state  trea- 
surer and  attorney  general.  The  board  shall  meet  every 
two  years,  and  equalize  the  value  of  real  property  among 
the  several  counties  in  the  state  to  its  true  value  in 
money  ;  but  they  shall  not  reduce  the  aggregate  value 
of  all  the  property  in  state  as  returned  to  the  county 
auditor  more  than  one  per  centum  on  the  whole  valua- 
tion. When  equalization  is  completed,  the  state  auditor 
shall  send  a  statement  to  the  auditor  of  the  county,  who 
shall  proceed  to  add  to  or  deduct  from  each  tractor  lot  of 
real  property  in  his  county,  the  required  per  centum  on  the 


DIGEST  OF  TAX  LAWS— MINNESOTA.  77 

valuation  thereof  as  it  stands,  after  the  same  shall  have 
been  equalized  by  the  county  board  of  equalization. 

The  state  auditor  shall  annually  give  notice  to  each  f^!:^^, 
county  auditor,  of  the  rates  per  centum  required  by  the  state  and 
state  legislature  to  be  levied  for  state,  school,  and  other  *''''*^'' '"^<'^- 
prescribed  purposes,  v^^hich  rates  shall  be  levied  by  the 
county  auditor  on  the  taxable  property  of  each  county 
on  the  duplicate. 

Each  county  auditor  shall  make  out  in  a  book  pre-  county^ 
pared  as  the  state  auditor  siiall  prescribe,  a  complete  list  of  net.'  '^'^  * 
all  the  taxable  property,  real  and  personal,  in  his  county, 
and  value  thereof,  as  equalized.     After  receiving  from 
the  authorities,  statements  of  the  rates  or  amount  of  the 
taxes  to  be  levied  for  the  various  purposes  of  law  for  the 
current  year,  he  shall   forthwith  proceed  to  determine  Determina- 
the  sums  to  be  levied  on  each  tract  or  lot  of  real  property  lobele*^ 
(adding  any  omitted  taxes  of  the  previous  year),  and  on 
the  amount  of  personal  property  listed  in  his  county. 

The  county  commissioners  shall  annually  determine  Amount  for 
the  amount  to  be  raised  for  county  purposes.  puriJoses. 

The  town  and  city  clerks  shall  annually  transmit  to  Township 
the  county  auditor,  the  amount  to  be  raised  in  such  town-  ^^p°®*'^" 
ship  or  city  for  that  year. 

The  state  taxes  are  a  lien  on  all  property  subject  to  Lien, 
such  taxes,  on  the  1st  of  August,  annually. 

The  delinquent  list  for  taxes  shall  be  recorded  by  the  Delinquent 
county  auditor,  an  abstract  of  which  list  is  to  be  sent  to    ^^*^*" 
his  office  with  the  settlement  sheet  of  the  county  treasu- 
rer, and  no  taxes  returned   deliquent  shall  be  paid  into 
the  state  treasury,  except  by  the  county  treasurer. 

The  president  and  cashier  of  any  bank  incorporated  in  statement 
this  state  shall  make,  annually,  a  written  statement  of  the  °  ""  ^' 
property  to  the  state  auditor,  who  shall  assess  tiie  taxes 
upon  it,  and  draw  annually  upon  said  bank,  in  favor  of 
the  state  treasurer,  for  the  amount  so  assessed,  which 
shall  be  paid  by  the  said  officers  or  a  mandamus  shall 
issue. 

All  bankers  (dealing  in  coin,  shaving  notes,  &c.),  ,^[1|„^,'|"i.^°g 
brokers  and  stock-jobbers  shall  make  their  statement  of  iTokers, 
property  to  the  county  auditor,  who  shall  enter  the  same 
for  taxation  upon  the  duplicate  of  the  proper  county.  If 
the  statement  is  not  made,  the  county  auditor  shall  enter 
on  the  duplicate  for  taxation,  as  the  amount  of  capital, 
fifty  per  cent  in  addition  to  the  amount  of  cnpital  stock 
which  stock  he  shall  ascertain  by  competent  evidence. 


78 


DIGEST  OF  TAX  LAWS— MISSISSIPPI. 


County 
treaBiircr's 
duticH  as 
collector. 


The  county  treasurer  shall,  iinmediately  after  receiving 
from  the  auditor  of  liis  county  a  duplicate  of  the  taxes 
assessed  upon  the  property  of  such  county,  give  pub- 
lic notice  (specifying  in  it  the  state,  county  and  town 
taxes),  of  the  time  and  place  where  he  or  the  deputy 
will  receive  such  taxes,  lie  shall  attend  at  the  day,  and 
thereafter  at  his  office  at  the  seat  of  justice,  unless  the 
county  commissioners  shall  order  his  attendance  another 
day,  not  at  his  office  as  aforesaid,  for  convenience  of  tax- 
payers. 

The  county  treasurer  shall  have  the  same  power  to 
collect  all  taxes  in  his  county,  heretofore  vested  in 
the  sheriffs,  register  of  deeds,  collectors  and  town  or  city 
treasurers. 


Tax  officers. 


Assessor. 


Assessment 
roll. 


List. 


TJnder-valn- 
ations. 


Board  of 
police. 


MISSISSIPPI. 

Board  of  Police. 

Auditor  of  Public  Accounts. 

Assessor  of  Taxes  for  each  County. 

Sherifl'  of  each  County,  ex  officio,  Collector. 

An  assessor  of  taxes  for  each  county  shall  be  biennially 
elected. 

Each  shall  prepare  an  assessment  roll  of  the  names  of 
all  the  taxable  inhabitants  of  the  county  and  each  item 
of  taxable  personal  property. 

The  assessor  shall  call  on  every  taxable  inhabitant  of 
the  county  for  a  list  of  his,  taxable  property,  and  such 
inhabitant  shall  deliver  to  said  assessor  such  list,  sworn 
to,  with  the  value  of  each  article,  specifying  how  and  by 
what  right  he  holds  such  property. 

The  assessor  shall  report  on  oath  to  the  board  of 
police,  at  the  first  meeting  after  completing  his  roll,  a 
list  of  all  valuations  made  by  owners  of  property,  which 
are,  in  his  opinion,  twenty  per  cent  below  the  actual 
cash  value  of  such  property,  with  the  names  of  those 
making  them. 

The  board  of  police  shall  examine  said  list  and  on  dis- 
covery of  palpable  imder-valuation  of  property,  they 
shall  increase  the  valuation  to  such  standard  as  they  may 
deem  just  and  proper  ;  and  if  they  deem  such  valuation 
made  willfully  to  escape  taxation,  they  shall  report  the 
facts  of  each  case;  with  the  names  of  those  by  whom 
made,  to  the  grand  jury  of  the  next  circuit  court  of  the 
county. 


DIGEST  OF  TAX  LAWS— MISSISSIPPI.  79 

Lands  shall  be  assessed  every  four  years,  according  to  as^g^gged 
the  intrinsic  value  to  be  iudged  of  by  the  owner,  or  one  every  four 
having  possession  or  charge,  on  oath. 

Each  assessor  shall  keep  a  separate  land  assessment  Landas- 
roll,  containing  particular  descriptions  of  the  land  in  his  ron!™^""^ 
county. 

State,  county  and  special  taxes  shall  be  certified  to  the 
auditor  of  public  accounts,  by  the  clerk  of  the  board  of 
police,  when  the  assessment  roll  shall  have  been  examined 
and  copied  by  him. 

The  secretary  of  state  shall  annually  transmit  to  the  List  in 
assessor  of  each  county,  a  list  of  all  lands  entered  in  his  ItalPs^^  °' 
office  during  the  preceding  twelve  months.  °^"- 

Every  person,  resident  or  non-resident,  whether  cor-  persons 
porate  or  otherwise,  and  the  agent  of  such  non-resident  'vher^e'lhey 
having  money  loaned  at  interest  in  this  state,  or  employed  reside. 
in  the  purchase  or  discount  of  bonds,   notes,  or  other 
securities  for  money,  shall  be  taxable  for  the  same  where 
such  person  may  reside  or  have  a  place  of  business,  or  be 
temporarily  located  at  the  time  of  assessment ;  and  if 
such  person  shall  ftiil  or  refuse  to  give  in  such  money,  on 
oath,  or  the  assessor  thinks  he  has  not  rendered  a  true 
account,  he  shall  assess  to  him  such  an  amount  as  he  has 
reason  to  believe  correct. 

The  president  and  cashier  of  any  bank  in  the  state,  statement 
the  capital  stock  of  which  is  taxable,  shall,  annually, 
deliver  to  the  assessor  of  the  county  where  such  bank  is 
located,  a  written  statement,  under  oath,  of  the  taxable 
capital  stock  paid  in  ;  on  failure,  the  tax  shall  be  assessed 
on  the  whole  capital,  authorized  by  the  charter. 

The  assessor  shall  deliver  his  assessment  rolls  certified,  [^^iggeg°°* 
to  the  clerk  of  the  probate  court  of  his  county,  in  Octo-  mentroiis 
ber  in  each  year,  where  they  shall  remain  a  month  ;  any 
person  dissatisfied  with  any  assessment  may  file  his  objec- 
tions thereto  in  writing  within  the  month. 

The  board  of  police  of  each  county  shall   meet   in  Dnticsof 
November  to  hear  objections  to  the  assessment  and  to  poike" 
examine  and  receive  the  same;  the  assessor  shall  attend, 
and  the  board  shall  examine  the  assessment  rolls  and 
determine  all  exceptions  thereto. 

If  the  board  approve  the  assessment,  the  clerk  sliall  copies  of 

Li.  nil  a-'seifsmenl 

send  one  copy  of  the  roll  to  the  auditor  of  public  accounts ;  roii. 
another  to  the  tax  collector,  and  the  third  he  shall  retain 
as  a  public  record  in  his  office. 


80 


DIGEST  OF  TAX  LAWS— MISSISSIPPI. 


ABBessTncnt 
on  fiiiltiro 
of  asm^Hrtor 
to  return. 


"Ulien 
board  luay 
render 
aijseiismeut. 


Collectora. 


Taxes, 
when  paid 
to  auditor. 


Collsction 
of  taxes. 


Insolvent 
and  delin- 
quent tax- 
payers. 


Auction- 
eers. 


Said  rolls  having  been  examined  and  corrected  as  afore- 
said, shall  be  final  as  to  the  assessments  therein. 

Assessments  made  by  any  person  appointed  by  the 
board  of  police  for  that  purpose  on  failure  of  the  assessor 
to  return  his  assessment,  shall  be  examined  by  the  board, 
who  shall  hear  objections  thereto  ;  and  when  approved, 
they  shall  deliver  copies  to  the  auditor  and  collector. 

If  the  value  of  any  real  estate  deteriorate  or  be  des- 
troyed, or  the  ownership  change  after  assessment,  the 
board  of  police  may  reduce  the  assessment  to  the  true 
value  of  the  property,  or  charge  the  taxes  to  the  pur- 
chaser. 

The  collector  (the  sheriff  of  each  county)  shall  assess 
and  collect  taxes  on  all  taxable  land  omitted  by  the 
assessor,  and  on  all  liable  before  the  next  assessment ; 
and  he  shall  also  assess  such  other  persons  and  property 
as  he  may  find  unassessed  by  the  assessor  ;  and  he  shall 
report  to  the  board  of  police  a  true  schedule  of  the  addi- 
tional assessments,  a  copy  of  which  shall  be  sent  to  the 
auditor,  who  shall  charge  the  amount  to  said  collector. 

Persons  having  taxable  property  in  counties  where  they 
do  not  reside,  may  pay  the  taxes  to  the  auditor  until  the 
last  day  of  February  in  each  year  ;  and  the  auditor  shall 
transmit  to  the  several  collectors  a  list  of  such  payment. 

On  receipt  of  the  assessment  roll,  the  collector  shall 
proceed  to  collect  and  receive  the  taxes.  All  taxes  must 
be  paid  by  the  1st  of  April ;  and  all  then  unpaid  shall 
be  collected  by  the  collector  by  distress  and  sale  of  per- 
sonal property  ;  and  if  sufficient  thereof  cannot  be  found, 
then  by  sale  of  land. 

The  board  of  police  shall  meet  annually  to  receive 
from  the  collector  a  sworn  report  of  insolvent  and  delin- 
quent tax-payers  ;  they  shall  allow  to  the  collector  such 
taxes  as  are  uncollected  through  no  fault  of  his,  and  a 
list  of  such  allowances  shall  be  transmitted  to  the  auditor 
and  be  credited  to  the  collector.  But,  notwithstanding 
such  allowance,  the  collector  shall,  if  possible,  collect  the 
taxes  of  such  insolvent  and  delinquent  tax-payers. 

The  board  of  police  of  the  several  counties  shall 
appoint  auctioneers,  who  shall  give  bond  with  surety  for 
the  performance  of  their  duties.  They  shall  give  to  the 
assessor  of  each  county  on  his  demand,  or  that  of  the  col- 
lector, if  the  former  fails,  annually,  a  statement,  on  oath, 
of  the  aggregate  amount  of  all  sales  at  auction  made  since 


DIGEST  OF  TAX  LAWS— MISSISSIPPI.  81 

the  last  assessment;  who  shall   assess  the  taxes  thereon 
to  such  auctioneer,  and  collect  them  as  in  other  cases. 

Every  hawker  or  peddler  shall  give  to  the  assessor  of  Peddlers, 
his  county  a  statement  of  his  sales  since  the  last  assess- 
ment, and  the  taxes  thereon  shall   be  assessed   and  col- 
lected. 

The  assessor  or  collector,  orany  justice  of  the  peace  of  ^p"2oj.s"op 
any  county,  shall  demand  of  any  transient  vendor  or  traders. 
trader  a  bond  for  the  payment  of  any  taxes  on  sales  of 
such  persons ;  or  such  officer  may  receive  a  deposit  of 
money  sufficient  to  pay  the  taxes  on  the  sale  of  the 
whole  stock  ;  and  such  bond  or  deposit  shall  be  handed 
to  the  collector,  who  shall  collect  the  taxes  when  due  ;  a 
statement  of  which  shall  be  given  on  oath,  and  refund 
the  surplus  of  the  deposit,  if  any,  and  shall  put  such 
bond  in  suit,  if  necessary. 

If  any  assessor  shall  suspect  that  any  merchant,  auc-  Mprchants. 

auctioneers 

tioneer,  hawker,  peddler,  trader,  or  other  vendor  of  mer-  pidciicrs. 
chandise,  has  removed  or  departed,  or  is  about  to  remove  ingorde°' 
or  depart  from  the  county  or  state  without  rendering  an  P'^rtnig. 
account  of  his  sales,  and  paying  the  taxes  thereon,  he 
shall  immediately  assess  such  person,  and  if  tax  not  paid, 
he  shall  seize  and  distrain  the  property  of  such  person  to 
an  amount  sufficient  to  pay  the  tax  and  costs,  and  shall 
deliver  same  to  the  collector,  who  shall  make  sale  thereof; 
and  if  any  collector  shall  suspect  that  any  such  person 
has  removed  or  departed,  or  about  to  remove  or  depart, 
as  aforesaid,  after  assessment,  he  shall  forthwith  collect 
the  tax  assessed  by  distress  and  sale,  as  in  other  cases. 

If  any  person  described  above  shall  refuse  the  afore-  Person 
said  statement  of  sales,  or  cannot  be  found,  the  assessor  Btntemifnt, 
or  collector  shall  assess  such'  person   at  his  discretion,  found'. 
according  to  the  probable  amount  of  his  sales,  and  from 
such  assessment  there  shall   be  no  appeal.     And  if  the 
person  making  the  assessment  shall  be  dissatisiied  with 
the  statement  given  of  the  amount  of  such  sales,  he  shall 
assess  the  person  giving  such  statement  for  what  he  con- 
siders the  true  amount  of  such  sales,  which  shall  be  liable 
to  correction  by  the  board  of  police  on  exceptions,  if 
shown  to  be  incorrect. 

11 


DIGEST  OF  TAX  LAWS— MISSOURI. 


Tax  officers. 


List. 


List  of 
property  in 
any  other 
county. 

Lists  trans- 
mitted be- 
tween as- 
sessors. 


Where  list 
not  received 
before 
return  of 
tax  booic. 


List  false  or 
fraudulent. 


Corporate 
stock. 


Recorder  to 
furnisb  ab- 
stract of 
convey- 


MISSOURI. 

County  Court;  also  actinjj  as  Court  of  .\i)poalH. 
Assessor  of  each  County. 
KherilT,  ex  officio,  Collector. 

Every  assessor  shall,  at  a  stated  time  in  each  year,  go 
through  his  county  and  require  every  person  owning  or 
having  charge  of  taxable  property,  except  merchandise, 
on  the  1st  of  September  in  each  year,  and  being  in  or  out  of 
the  county,  to  deliver  to  him  a  written  list  of  the  same  ; 
and  every  such  person  shall  deliver  such  list,  on  oath, 
particularly  describing  the  lands  ;  and  shall  also  deliver 
a  list  of  all  taxable  property  he  owns  or  has  charge  of  in 
any  other  county  and  not  then  listed,  and  given  in  for 
taxation  in  that  year  in  such  other  county. 

The  assessor,  as  soon  as  he  has  completed  his  assess- 
ment, shall  make  out  from  the  above  lists,  distinct  lists 
for  each  county  in  which  any  such  taxable  property  may 
be,  and  transmit  the  same  to  the  assessor  of  the  proper 
county,  who  shall  assess  the  same  as  other  taxable  pro- 
perty therein,  if  not  before  assessed  for  the  same  year. 

When  the  list  thus  transmitted  from  one  assessor  to 
another  shall  not  be  received  by  the  proper  assessor 
before  he  has  made  return  of  his  tax  book  to  the  court, 
he  shall  without  delay  assess  the  property  contained  in 
such  list,  and  make  return  thereof  to  the  court  in  a  sup- 
plemental tax  book,  which  shall  be  proceeded  on,  as 
nearly  as  may  be,  as  the  original.  If  the  list  be  not  given 
to  the  assessor  in  ten  days  from  notice,  the  property  is 
taxed  double. 

If  any  person  gives  to  the  assessor  a  false  or  fraudulent 
list,  the  property  therein  specified,  and  all  that  ought  to 
have  been  listed  therein,  shall  be  taxed  triple,  and  the 
offender  may  be  fined. 

When  no  list  is  given,  the  assessor  shall  himself  make 
out  the  list  on  his  own  view  or  on  information. 

Owners  of  bank  stock  need  not  list  it,  but  the  president 
of  the  bank,  or  other  chief  officer,  shall  deliver  the  assessor 
a  list  of  all  shares  of  stock  and  names  of  the  owners.  The 
taxes  assessed  shall  be  paid  by  the  corporation,  and  they 
may  recover  from  the  owners  of  the  shares  the  amounts 
paid  or  deduct  it  from  the  dividends. 

The  recorder  of  each  county  shall  annually  furnish  the 
clerk  of  the  county  court  with  an  abstract  of  all  convey- 
ances recorded  during  the  preceding  year;  said    clerk 


DIGEST  OF  TAX  LAWS— MISSOURI.  83 

shall  deliver  to  the  assessor  annually  the  tax  book  of  the  anccs  re- 
preceding  year,  the  above  abstract,  and  taxable  lands  ^°^'^'^  ' 
furnished  by  register  of  lands,  and  assessor  after  com- 
pleting his  assessment  and  making  tax  book  for  the  year, 
shall  return  said  documents  to  the  clerk. 

The  county  court  shall  obtain  from  the  United  States 
land  offices  plats  of  townships  in  its  county,  and  the 
register  of  lands  shall  procure  from  said  land  offices,  or 
the  general  land  office  at  Washington  city,  additional  lists 
of  lands  sold  each  year  and  certify  them  to  the  counties 
in  which  the  lands  lie;  said  court  shall  add  them  to  the 
maps,  and  the  assessors  shall  have  free  access  to  said 
maps. 

The  assessor  shall,  from  the  list  delivered  to  him  by  Tax  book, 
owners  of  property,  the  abstract  from  the  recorder,  the 
list  of  lands  furnished  by  the  register  of  lands  and  said 
maps  and  plots,  and  all  sources  of  inquiry,  make  a  com- 
plete list  of  all  the  taxable  property  in  his  county,  to  be 
called  the  tax  book. 

The  assessor  shall  deliver  to  the  county  court  a  copy 
of  this  tax  book,  on  oath,  as  to  its  correctness. 

The  county  court  of  each  county  shall,  on  the  third  ^ppe^igf 
Monday  in  February,  after  the  assessor  has  returned  the 
tax  book,  hea,r  and  determine  all  appeals  from  the  valua- 
tion of  property  by  the  assessor. 

The  tax  book  shall  be  open  for  inspection  in  the  office 
of  the  clerk  of  the  county  court  for  ten  days  before  the 
session  of  the  court  of  appeals  ;  every  one  aggrieved  shall 
appeal  to  said  court. 

If  the  session  of  the  said  court  is  not  held  at  the  re-  "Whcn 
quired  time,  the  said  clerk  and  two  justices  of  the  peace  wu 
of  the  county  shall  hold  a  court  of  appeals.  '^°^^ 

After  the  tax  book  is  corrected  and  adjusted  as  above  and  ^°p^°^'" 
the  county  tax  stated,  the  clerk  of  the  county  court  shall 
deliver  to  the  collector  an  authenticated  copy,  and  at  the 
Rame  time  make  out  and  certify  an  authenticated  acgre-  .^  ,    , 

/»  J 1       J         1         I  ^  Abstract. 

gate  abstract  oi  the  tax  book. 

The  county  court  of  each  county  shall  determine  all  f^lellj^enu 
errors  of  assessment  at  any  term  of  said  court,  before  the 
tax  is  paid,  on  application  of  persons  who  show,  by  affi- 
davit, cause  for  non-attendance  on  court  of  appeals. 

Every  sheriff" is,  ex  officio,  collector  within  his  county  for  collector, 
two  years,  and  shall  give  bond  and  security  to  the  state 
for  two  faithful  performance  of  his  duties. 


clerk  and 
ces  to 
court. 


84 


DIGEST  OF  TAX  LAWS— NEBRASKA. 


Erroneous 

assess- 

mcnts. 


Tax  for 
county 
purposes. 


As  soon  as  may  be  after  the  tax  book  of"  each  year  has 
been  corrected  and  adjusted  and  the  amount  of  county 
tax  stated,  the  clerk  of  the  county  court  shall  deliver  the 
same  to  the  proper  collector  who  shall  proceed  to  collect 
the  taxes. 

The  several  county  courts  are  authorized  to  hear  and 
determine  all  allegations  and  erroneous  assessments  of 
lands  for  taxes,  and  shall  correct  the  same  on  the  books 
of  the  proper  assessor  and  those  of  the  register  of  lands. 

The  said  courts  are  empowered  to  levy  sums  for  county 
purposes  by  a  tax  on  all  property  and  licenses  made  taxa- 
ble for  state  purposes,  but  the  county  tax  shall  in  no  case 
exceed  the  state  tax  more  than  one  hundred  per  centum 
for  the  same  time. 


Tax  o£ScerB 


Apricultu- 
ral  lands 
not  valued 
higher  by 
reason  of 
improve- 
ments 
unless  im- 
provements 
exceed 
$1,000. 

List. 


When 
assessor  to 
ascertain. 


Corporate 

shares 
taxed. 


NEBRASKA. 

Territorial  Board  of  Equalization. 

County  Board  of  Equalization. 

County  Commissioners. 

Assessor  of  each  County. 

County  Treasurer,  ex  officio,  Collector. 

All  taxable  property  (personal  and  real)  shall  be  listed 
and  valued  each  year. 

In  the  assessment  of  real  property,  used  and  occupied 
exclusively  for  agricultural  purposes,  and  other  than  city, 
town  or  village  lots,  the  assessor  shall  not  value  the  same 
higher  by  reason  of  any  improvements  thereon,  made  ex- 
clusively for  agricultural  purposes,  unless  such  improve- 
ments exceed  one  thousand  dollars,  when  such  excess  only 
shall  be  assessed. 

The  list  that  each  inhabitant  of  the  territory,  of  full 
age  and  sound  mind,  is  required  to  make,  shall  contain 
his  lands  and  town  lots  and  personal  property  by  particu- 
lars, and  shall  be  signed  and  sworn  to. 

If  such  person  fails  to  render  a  list,  the  assessor  shall 
ascertain  the  property  in  question,  and,  to  this  end,  may 
take  evidence,  and  any  person  refusing  to  swear  to  this 
list  shall  have  fifty  per  cent  added  by  the  county  board 
of  equalization  to  the  amount  of  property  returned  by  the 
assessor  as  the  list  of  such  person. 

The  property  of  corporations  or  companies  construct- 
ing canals,  railways,  &c.,  is  taxed  through  the  shares  of 
the  stockholders. 


DIGEST  OF  TAX  LAWS— NEBRASKA.  85 

In  April,  annually,  the  assessor  shall  deliver  to  the  Assessment 
county  clerk  an  assessment  roll  containing,  in  tabular 
form,  the  names  of  persons  and  bodies  corporate,  in  whose 
names  property  has  been  listed  in  the  county,  with  the 
several  species  of  property  and  value. 

After  the  roll  is  filed,  the  county  clerk  shall  make  out  Abstract, 
an  abstract  thereof,  containing  the  whole  number  of  acres 
of  land  listed  in  the  county  and  total  value  ;  the  total 
valuation  of  town  lots  ;  the  amount  of  property  invested 
in  merchandise  and  manufactures  ;  the  number  of  horses, 
mules,  asses,  sheep,  swine,  and  the  total  value  of  each  ;  the 
gross  amount  of  all  other  personal  propert}'',  with  money 
and  credits  ;  which  abstract  the  clerk  shall  send  to  the 
auditor  of  the  territory. 

The  territorial  board  of  equalization  is  composed  of  the  Territorial 
territorial  auditor  and  treasurer;  and  it  is  their  duty,  an-  Jquaii^a- 
nually,  to  examine  the  various  county  assessments,  as  for  ^'°°" 
as  regards  the  territorial  tax,  and  equalize  the  valuation 
of  real  estate  in  the  several  counties  and  decide  on  the 
rate  of  territorial  tax  to  be  levied  in  each  county,  bnt  not 
to  exceed  one  and  a  half  mills  on  the  dollar.     What 
would  have  been  the  aggregate  amount  of  valuation  had 
no  equalization  been  made,  shall  be  preserved  unchanged 
as  far  as  practicable. 

In  June  the  territorial  auditor  shall  transmit  to  the  statement 
county  clerk  of  each  county  a  statement  of  the  changes  invaiua"tion 
in  the  assessment  or  valuation  of  real  estate,  and  of  the  ute^amf" 
rate  of  taxation  required  in  said  county  for  the  territorial  tfon'in*''^'* 
tax  as  directed  to  be  levied  and  collected  by  the  territo-  county  for 

J  ^  territorial 

rial  board  of  equalization  ;  and  if  said  board  shall  fail  to  tax. 
fix  the  rate  of  taxation  in  any  or  all  the  counties,  then 
the  auditor  is  required  to  notify  the  county  clerk  that  the 
rate  to  be  levied  and  collected  in  the  counties  is  at 
the  rate  of  three  mills  on  the  dollar  of  the  equalized 
valuation  of  property  in  the  county. 

The  county  board  of  equalization   is  formed  by  the  connty 
county  commissioners.     They  shall  meet  annually  at  a  equaiiza- 
stated  time  at  the  county  seat,  to  correct  errors  and  ^'"°" 
grievances  in  the  assessment  roll  in  their  county. 

At  another  stated  time  the  county  commissioners  shall 
meet  at  the  county  seat  to  levy  the  necessary  taxes  for 
the  current  year. 

The  county  treasurer  of  each  county  shall  be  the  col-  Collector, 
lector  of  the  taxes ;  and  it  is  his  duty  to  attend  at  the 


DIGEST  OF  TAX  LAWS— NEVADA. 


Tax  list. 


"Warrants 
for  collec- 
tion of 
taxes. 


county  seat  at  all  times  to  receive  the  taxes  not  yet  paid 
and  he  is  requii'ed  to  collect  the  taxes  of  former  years. 

As  soon  as  practicable  after  the  taxes  are  levied,  the 
county  clerk  shall  make  out  a  tabular  tax  list  of  lands, 
tow^n  lots  and  personal  property,  with  the  valuation,  and 
the  amount  of  the  several  taxes  for  territorial,  county, 
school  and  road  purposes,  and  the  delinquent  taxes,  which 
list  shall  be  kept  by  the  said  clerk,  as  the  property  of  the 
county;  the  clerk  shall  also  prepare  a  duplicate  of  the 
tax  list  for  his  county  and  deliver  the  same  to  the  county 
treasurer  by  a  specified  time. 

The  county  commissioners  shall  attach  to  the  lists, 
their  warrants  requiring  the  treasurer  to  collect  the  taxes 
therein  levied ;  and  such  list  shall  be  full  authority  for 
such  collection. 


Tax  offi- 
cers. 


Board  of 
county 
commis- 
Bioners  to 
assess  for 
county 
purposes. 
Assessors. 


List. 


List  of 
property  in 
other  coun- 
ties. 


Stockhold- 
ers not  to 


NEVADA. 

Board  of  Commissioners  of  each  County. 
Board  of  Equalization. 
Assessors  for  each  County. 
Collector. 

The  board  of  commissioners  of  each  county,  shall  annu- 
ally assess  the  amount  of  taxes  levied  for  county  purposes  ; 
and  by  a  specified  time  prepare  for  the  assessor,  suitable 
books  for  his  assessment  roll. 

The  assessor  for  each  county  shall  annually,  between 
March  and  August,  ascertain  all  taxable  property  in  his 
county,  real  and  personal,  and  names  of  all  persons,  firms 
and  corporations  owning  or  possessing  said  property,  and 
he  shall  then  determine  its  full  cash  value,  and  list  and 
assess  the  same  to  such  persons.  For  this  purpose  he 
shall  demand  a  sworn  statement  of  such  property  from 
such  persons,  and  if  they  neglect  or  refuse,  or  be  absent 
or  are  unknown,  the  assessor  shall  make  an  estimate  of 
the  value  which  shall  not  be  reduced  by  the  board  of 
equalization. 

All  persons,  must  also  deliver  a  list  of  their  property 
in  other  counties,  which  has  not  been  there  assessed, 
when  the  other  lists  are  given  ;  and  the  assessor  makes 
out  from  such  lists,  a  list  for  each  county  and  transmits 
it  to  the  assessor  of  the  proper  county  who  assesses  the 
property  named  in  such  list. 

The  owner  or  holder  of  stock  invested  in  property 
which  is  assessed,  or  the  capital  of  which  is  assessed  shall 


DIGEST  OF  TxVX  LAWS— NEVADA.  87 

not  be  assessed  individually  for  such  stock,  nor  shall  any  beindMdu- 
person  havin£^  an  interest  in  any  firm   be  individually  ed?"^*^^^*" 
assessed  for  the  firm  property,  if  such  property  is  assessed 
to  thg  firm. 

The  assessor  shall  prepare  a  tax  list  or  assessment  roll  Apsessment 
containing  all  the  real  and  personal  estate  of  the  county 
and  make  a  map  of  assessed  city  lots  and  blocks  ;  he 
shall  by  a  specified  time  complete  his  list  and  when  cer- 
tified, deliver  it  to  the  clerk  of  the  board  of  commission- 
ers who  shall  publish  the  fact  specifying  the  time  of 
meeting  of  the  board  of  equalization. 

The  board  of  equalization  (composed  of  the  county  Board  of 
commissioners)  meets  annually  in  August  and  hears  com-  tiou. 
plaints,  and  equalizes  the  valuation  of  assessed  property 
by  addition  or  deduction.  Those  persons  who  did  not 
appear  before  the  board  in  August,  and  whose  valuations 
were  added  to,  may  appear  at  the  second  meeting  of  the 
board  in  November,  and  on  affidavit  that  he  had  no 
knowledge  of  such  increased  valuation,  shall  be  heard, 
and  the  determination  then  of  the  board  shall  be  final ; 
and  the  auditor  shall  make  the  changes  and  corrections 
on  the  original  assessment  roll,  and  report  such  changes 
to  the  auditor  of  the  territory. 

The  assessor  shall  attend  the  board  and  also  the  re-  asbcbsoi-  to 
corder  of  the  county,  with  an  abstract  of  all  unsatisfied  board, 
mortgages  and  liens  recorded  in  his  office. 

The  assessment  roll  so  corrected,  is  then  delivered  to 
the  county  auditor  who  enters  the  total  valuation  of  each 
description  of  property  on  the  roll,  and  on  or  before  the 
third  Monday  in  September  as  to  the  original  assessment 
roll,  and  on  or  before  the  second  Monday  in  November  as 
to  the  subsequent  assessment  roll,  he  shall  deliver  a  true  DnpUcate 
copy  01  the  corrected  roll  to  be  styled  a  "  duplicate  as-  roii. 
sessment  roll  "  with  territorial,  county  and  other  taxes 
and  totals  of  taxes  to  each  person,  carried  out  in  separate 
money  columns,  with  his  certificate  attached,  and  map 
or  plat  book  to  the  collector. 

The  collector  of  each  county  shall  accompany  the  as-  collector  to 

J  j-u  X  r  i-       r  11      accompany 

sessor,  and  on  the  entry  oi  any  assessment  oi  movable  assessor, 
personal  property,  to  any  person,  firm  or  corporation, 
who  does  not  own  real  estate  in  the  county,  shall  de- 
mand payment  of  the  taxes  on  the  same  ;  and  if  it  is 
refused  or  neglected,  he  shall  seize  sufficient  personal 
property  of  the  defaulting  party  and  sell  it  to  satisfy  the 
taxes  and  costs. 


^B 


DIGEST  OF  TAX  LAWS— NEW  HMIPSIIIRE. 


Collection.        On  receiving  the  duplicate  tax  roll,  the  collector  shall 
proceed  to  collect  the  taxes. 


Tax  officers. 


Selectmen 
take  in- 
voice of 
polls  and 
property. 


Account  of 
tolls  aiul 
property  by 
persons. 


Doomage. 


Corporate 

ratable 

estate. 


Assess- 
ment of 
taxes. 


NEW  HAMPSHIRE. 

The  Selectmen  of  each  Town,  Assessors. 

Collectors,  State  and  County  Treasurers,  Assessors  (in  certain  cases). 

Sheriffs  Collectors  (in  certain  cases). 

The  selectmen  of  each  town  shall  annually  in  April 
take  an  invoice  of  all  the  polls  and  property  liable  on  the 
first  day  of  the  month  to  be  taxed.  They  shall  give  pub- 
lic notice  that  they  will  receive  an  account  of  such  polls 
and  property,  and  may  make  personal  application  to  the 
inhabitants,  and  to  any  one  having  care  of  taxable  pro- 
perty, aud  to  officers  of  corporations. 

All  taxable  persons  shall  exhibit  to  the  selectmen  at 
the  time  and  place  appointed,  or  on  such  application, 
true  accounts  of  the  polls  and  property  for  which  they 
are  taxable,  on  oath  if  required  by  the  selectmen. 

If  such  persons  neglect  or  refuse  the  account,  the 
selectmen  shall  set  down  to  them  as  doomage*  what  they 
deem  equitable,  which  shall  be  conclusive,  unless  such 
persons  show,  on  oath,  it  was  not  in  his  power  to  exhibit 
such  account. 

If  he  omits  willfully  any  taxable  portions  of  his  estate, 
the  selectmen  shall  assess  him  that  year  four  times  as 
much  as  that  estate  if  given  in  would  have  been  taxable. 

Any  principal  officer  of  every  corporation  shall  on 
application  furnish  an  account  in  writing  (on  oath  if 
required)  of  all  its  ratable  estate,  and  a  like  account  of 
all  shares  and  deposits  therein  owned  by  any  person,  resi- 
dent or  corporation  established  out  of  the  state,  or  by 
any  inhabitant  of  the  town  of  which  the  person  apply- 
ing is  selectman,  its  value,  whether  mortgaged  or  pledged, 
or  not. 

If  the  officer  neglect  or  refuse,  the  corporation  may  be 
doomed  like  individuals;  and  if  property  is  omitted  will- 
fully, the  corporation  may  be  assessed  fourfold  therefor, 
like  individuals. 

All  taxes  for  the  year  following  shall  be  assessed  on 
the  invoice  aforesaid.  The  assessors  shall  seasonably 
assess  all  state  and  county  taxes  for  which  they  shall  have 
the  warrants  of  the  state  and  county  treasurer  respec- 


*  A  penalty  or  fine  for  neglect. 


DIGEST  OF  TAX  LAWS— NEW  HAIMPSHIEE.  89 

tively,  all  taxes  voted  in  their  towns  and  all  school  taxes, 
and  include  them  all  in  one  assessment. 

A  record  shall  be  made  of  every  invoice  taken  by  the  K^ord  of 
selectmen,  and  of  all  taxes  assessed   by  them,  in  a  book  and  taxes, 
of  records  of  the  doings  of  selectmen  in  their  office, 
which  shall  be  the  property  of  the  town  ;  such  invoice 
and  assessments  shall  be  recorded  by  the  town  clerk,  and 
be  open  to  public  inspection. 

The  selectmen  shall  return  to  the  state  and  county  Kemm  of 
treasurers  the  names  of  the  collectors,  date  of  their  war-  cXcto^L 
rants,  and  the  amount  they  are  to  pay  such  treasurers, 
and  at  what  times. 

A  list  of  all  taxes  by  them  assessed  shall  be  made  by  List  by 
the  assessors,  with  a  warrant  under  their  hand  and  seals 
to  the  collector  of  such  towns  requiring  him  to  collect 
the  same,  and  pay  over  to  the  state  and  county  treasurers 
and  to  the  selectmen  or  town  treasurer  such  sums,  at 
such  times  as  are  therein  described. 

The  selectmen  shall  transmit  to  the  secretary  of  state  inventory 
every  four  years  for  the  current  and  preceding  year,  an  estat*(!s!  """^ 
entire  inventory  of  the  polls  and  ratable  estates  of  the  y^'aJf  ^^""^ 
several  towns  and  places  in  the  state,  under  a  penalty. 

The  secretary  shall  make  an  abstract  of  the  amounts  Abstract. 
of  the  several  inventories,  arrange  the  same  by  counties 
and   lay   before   the   legislature   three    hundred    copies 
thereof. 

The  selectmen  on  good  cause  shown  may  abate  any  tax.  Abatement 
If  they  neglect  or  refuse,  any  person  having  rendered  the  seVeamen. 
account  of  his  taxable  property  to  the  selectmen,  as  pre- 
scribed by  law,  may,  within  nine  months  after  notice  of 
such  tax,  and  not  afterwards,  petition  the  court  of  com-  if  not.  by 
mon  pleas  in  the  same  count}^  who  shall  make  such  order  com.  pleas, 
as  justice  requires. 

One  or  more  collectors  are  chosen  by  major  vote  of  Collector. 
every  town,  and  shall  proceed  to  collect  the  taxes,  when 
they  receive  the  aforesaid  tax  list  and  warrant  from  the 
selectmen. 

When  no  selectmen  are  elected  in  any  incorporated  ^p'Ji'i.^rer  to 
place,  or  the  name  of  any  collector  of  taxes  of  such  place  "f^"*-  ""** 
is  not  returned  by  the  proper  time  to  the  state  or  county  collect, 
treasurer,  such  treasurer  shall  assess  the  taxes  apportioned 
to  such  place  and  commit  the  collection  to  the  sherilfof 
the  county  where  such  place  is  situate. 

If  any  tax  officer  neglect  or  refuse  to  perform  his  duties,  Refupai  or 
he  shall  be  liable  to  an  extent  which  shall  be  deemed  to  ux  officer. 
12 


90  DIGEST  OF  TAX  LAWS— NEW  JERSEY. 

be  an  execution  against  the  person  and  property  witliin 
the  laws  of  the  state  relating  to  the  levy  of  executions. 


TaxofScers 


Assessor  to 
ascertain 
taxable 
persons  and 
property. 

Assessor  to 
value  at 
Bworn  sum. 


When  com- 
misaionera 
of  appeal 
shall  re- 
duce. 

Assessors 
to  adjust 
quota  for 
each  town- 
ship and 
ward. 


Duplicate. 
Commis- 
sionera  of 
appeal. 


Coiirt  to 
review  as- 
sessment 
made  on 
erroneous 
principles, 
not  error  ia 
valuation. 


Certiorari. 


NEW  JERSEY. 

Assessor  for  each  Township. 
Commissioners  of  Appeal. 
County  Collector. 
Township  Collector. 
Justice  of  the  Peace. 

The  assessor  of  every  township  or  ward  shall,  at  a 
stated  time,  annually,  ascertain  the  names  of  all  taxable 
persons  and  property  in  hiS  jurisdiction,  and  set  them 
down  in  his  duplicate. 

If  any  taxable  person  shall  swear,  before  the  assessment 
is  completed,  that  the  value  of  his  property  does  not 
exceed  a  certain  specified  sum,  the  assessor  shall  value  at 
that  sum  :  if  he  does  not  swear  previous  to  assessment, 
he  shall  make  such  oath,  or  show  by  other  evidence,  be- 
fore the  commissioners  of  appeal,  who  shall  reduce  the 
assessment  to  that  sum. 

When  an  assessment  is  directed  for  state  or  county  pur- 
poses, the  assessors  of  the  several  townships  and  wards  in 
every  county  shall  meet  at  the  place  of  holding  the  county 
court,  and  thereby  adjust  the  quota  to  be  levied  in  each 
township  or  ward  ;  they  shall  make  out  two  abstracts  of 
the  value  of  the  taxable  real  and  personal  property  in 
each  township  or  ward,  and  deliver  them  to  the  county 
collector,  who  shall  lay  one  before  the  legislature  ;  and 
said  assessors  shall  also  deliver  to  the  township  collector 
a  true  duplicate  of  said  assessment. 

The  commissioners  of  appeal  shall,  at  times  appointed 
by  them,  convene  for  the  discharge  of  their  duties  ;  the 
assessor  who  made  the  assessment  appealed  from,  shall 
attend  to  support  the  assessment ;  and  the  judgment 
which  the  commissioners  render  shall  be  final  and  conclu- 
sive, so  far  as  regards  the  valuation  of  the  property. 

Any  court  in  certiorari  will  review  an  assessment  so  far 
as  to  correct  one  made  on  erroneous  principles  ;  but  they 
will  not  review  the  judgment  of  the  assessor  or  commis- 
sioners of  appeal  on  the  mere  valuation  of  the  property. 

The  remedy  for  any  error  in  that,  is  by  appeal  to  the 
commissioners,  not  by  cei-tiorari. 

A  certiorari  will  lie,  although  the  prosecution  did  not 
apply  to  the  commissioners  for  relief;  but  neglecting  to 


DIGEST  OF  TAX  LAWS— NORTH  CAROLIXA.  91 

apply  will  sometimes  be  good  ground  for  refusing  the 
writ. 

All  taxable  stocks  are  to  be  assessed  at  their  actual  stocks 
value.     If  assessed  beyond,  the  remedy  is  by  appeal  to 
the  commissioners. 

If  any  assessor  shall  fail  to  attend  the  meeting  of  the 
assessors  of  the  county,  a  majority  siiall  proceed  to  busi- 
ness, and  shall  levy  the  required  tax  on  the  township  of 
the  non-attending  assessor. 

The  collector  of  every  township  shall  give  public  notice  Notice  by 
of  said  tax,  and  that  if  not  paid   by  a  certain  day  the  '^°"^'^''''^- 
defaulter  with  the  tax  will  be  returned  to  a  justice  of 
the  peace  for  prosecution ;  notice  shall  also  be  given 
of  the  time  and  place  of  the  meeting  of  the  commissioners 
of  appeal. 

The  township  collector  shall,  after  the  receipt  of  the  Demanding 
duplicate,  demand  payment  of  the  tax  assessed  on  each  tax. 
person  in  his  township  at  a  specified  time  and  also  give 
notice  of  the  meeting  of  said  commissioners. 

If  the  taxes  are  not  paid  at  the  appointed  time,  the  Delinquent 
township  collector  shall  make  a  list  of  the  names  of  the 
delinquents,  with  the  sums  due  respectively  and  deliver 
the  same  to  a  justice  of  the  peace  of  the  county. 

The  iustice  shall  then  deliver  to  the  constable  a  war-  warrant  to 
rant,  requiring  hrni  to  levy  the  tax  so  in  arrear,  with 
costs  by  distress  and  sale  of  the  goods  and  chattels  of  the 
delinquent;  if  sufficient  distress  is  not  found,  the  delin- 
quent shall  be  imprisoned. 

The  township  collector  shall  pay  the  tax  money  col- 
lected by  him  to  the  county  collector,  who  pays  it  to  the 
treasurer  of  the  state. 


NOHTH  CAROLINA. 


Court  of  Pleas  and  Quarter  Sessions. 
District  Board  of  Valuation. 
County  Board  of  Valuation. 
Justice  of  the  Peace. 
Clerk  of  the  County  Court. 
Sheriff,  ex  officio,  Collector. 


Tax  offlcen. 


The  court  of  pleas  and  quarter  sessions  for  each  county  District 
shall  every  four  years  appoint  a  justice  of  the  [)eace  and  vafJation. 
two  freeholders  for  each  captain's  district  in  the  county, 
who  shall  be  styled  tiie  district  board  of  vukiation  of 
their  respective  districts.     If  the  court  fail  to  appoint  or 


DIGEST  OF  TAX  LAWS— NORTH  CAROLINA. 


Duties. 


LlBt. 


County 
■board  of 
valuation. 


Duties. 


Justice  of 
the  peace 


a  vacancy  occur  in  the  board,  any  three  justices  of  the 
peace  may  make  the  appointments  or  fill  the  vacancy. 

Tiie  board  shall  ascertain  the  cash  value  of  every  tract 
of  land  or  other  real  estate,  with  the  improvements  in 
their  district,  by  witnesses  or  otherwise. 

The  owner  of  the  land  or  his  agent  (if  a  non-resident) 
shall,  under  a  penalty,  furnish  the  district  board  with  a 
list,  on  oath,  including  land  entries,  setting  forth  the 
various  tracts  ;  town  lots  are  to  be  listed  separately  and 
each  tract  and  lot  separately  valued  and  returned. 

The  list  of  non-resident  owners  of  the  district  where 
the  land  is  situated  or  of  the  agent  (if  the  owner  is  not  a 
resident  in  the  state)  after  being  sworn  to,  may  be  trans- 
mitted to  the  district  board  of  valuation,  and  if  received 
before  the  board  shall  be  ready  to  value  the  land  con- 
tained in  the  list,  such  list  shall  be  received  as  though 
tendered  and  sworn  to,  by  the  owner  or  agent  in  person. 

When  the  board  is  not  furnished  with  a  list  sworn  to, 
or  the  owner  or  agent  refuse  to  answer  to  the  correctness 
of  the  statement  as  to  the  number  of  acres,  in  any  tract, 
the  board  may  appoint  a  surveyor  for  the  same. 

The  district  boards  of  valuation  shall  each  proceed  to 
value  all  real  property  in  its  district,  and  make  a  sworn 
list  of  such  property  and  deposit  it  with  the  justice  of 
peace  of  the  board  for  public  inspection. 

In  January  after  the  appointment  of  the  above  board, 
the  justices  of  the  peace  belonging  to  the  district  boards 
shall  meet  at  the  court  house  and  organize  into  a  county 
board  of  valuation,  to  which  the  district  boards  shall 
make  return  of  their  lists.  This  board  shall  compare  all 
the  lists  and  re-assess  (if  necessary)  by  a  uniform  stand- 
ard of  value  any  district  or  any  separate  tracts  or  lots 
of  land. 

The  board  shall,  on  application,  correct  the  land  valua- 
tion when  it  seems  too  high,  and  when  too  low ;  they 
shall  make  lists  of  the  tracts  or  lots  and  post  them  in  the 
court  house  at  adjournment ;  at  their  next  meeting  in 
April,  they  shall  hear  all  complaints  of  their  former  ac- 
tion or  the  original  valuation  and  shall  then  decide  with- 
out appeal. 

The  county  boards  shall  then  return  the  corrected  lists 
to  the  clerk  of  the  county  court,  verified  as  to  the  cor- 
rectness of  their  valuation  and  the  faithfulness  of  their 
conduct. 

The  court  of  pleas  and  quarter  sessions  of  each  county 


DIGEST  OF  TAX  LAWS— NORTH  CAROLINA.  93 

shall  annually  appoint  for  each  captain's  district,  a  jus-  orafrec- 
tice  of  the  peace  or  a  freeholder  to  take  the  list  of  taxa-  pointed^ 
ble  subjects  and  the  names  of  the  appointees  and  their  If^l^^^ 
districts  shall  be  advertised,  notice  of  the  appointment 
shall  be  given  to  the  said  appointees  who  shall  give  ade- 
quate notice  of  time  and  place  where  each  shall  attend 
to  receive  the  list  of  taxables,  and   shall  swear  to  the 
faithful  performance  of  his  duties  before  entering  on  them. 

Each  taker  shall  be  furnished  with  a  copy  of  the  re- 
turns made  by  the  last  preceding  board  of  valuation  of 
real  estate  in  his  district. 

All  the  property  and  other  subjects  of  taxation  shall 
be  annually  taxed. 

The  taxes  shall  annually  be  collected  and  paid,  first  Taxes,  how 
to  the  sheriff  on  all  property  and  subjects  of  taxation 
required  to  be  listed  ;  secondly  to  the  sheriff  on  all  pro- 
perty and  subjects  of  taxation  not  required  to  be  listed, 
out  an  account  of  which  is  to  be  rendered,  on  oath,  to  the 
sheriff;  thirdly  to  the  clerks  of  courts  and  to  the  treasurer 
of  the  state. 

Every  person  shall,  at  the  time  and  place  designated  ^^^*- 
by  the  tax-takers,  render  to  the  same  a  list  (sworn  to)  of 
the  property,  real  and  personal,  required  to  be  listed 
which  he  owned  or  held  on  the  1st  of  July  of  the  year. 
If  he  neglects  to  list  on  that  day,  he  may  do  so  at  any 
time  before  the  lists  are  returned  to  the  court. 

Every  tax-taker  shall  set  down  on  the  blank  list  (which  J.^t^gg^^"'* 
are  furnished  him  by  the  clerk  of  the  county  court)  each 
article  or  subject  of  taxation  against  the  names  of  the 
person  listing,  and  return  the  same  to  the  said  clerk.  He 
shall  also  return  to  the  clerk  all  required  persons  failing 
to  list,  together  with  a  copy  of  the  last  assessment  of  real 
estate  in  his  district. 

The  county  court,  on  the  prescribed  oath,  may  take  county 
the  list  of  any  person  applying  to  list  his  taxables  at  any  take  list. 
ierm  of  such  court  before  the  1st  of  March. 

If  any  one  shall  be  charged  with  more  polls  or  other  Duties, 
subjects  of  taxation  than  he  is  liable  for,  he  may  apply 
to  the  county  court,  who,  if  they  find  good  cause  for 
relief,  shall  direct  the  clerk  to  render  a  true  account, 
which,  certified  by  the  clerk,  shall  be  returned  to  the 
comptroller,  who  shall  credit  the  sheriff  with  the  over- 
charge in  his  settlement  of  that  year.  Said  court  may 
release,  on  good  cause  being  shown,  any  person  from  a 
double  tax  for  failing  to  list  his  taxables. 


94 


DIGEST  OF  TAX  LAWS  — OHIO. 


Clerk  of 
county 
court, 
duties. 


Sheriff  to 

collect 

taxes. 


If  the  application  for  relief  be  made  to  the  court  after 
the  sheriff  has  settled  the  accounts  with  the  comptroller, 
the  court  shall,  if  the  applicant  is  entitled  to  relief,  record 
the  cause  of  complaint  and  the  amount  which  should  be 
refunded  the  applicant,  and  deliver  a  copy,  certified  by  the 
clerk  and  under  seal  of  the  court,  to  such  applicant ; 
such  copy  shall  then  be  sent  to  the  comptroller  of  the 
state,  who  shall  credit  the  state  treasurer  with  the  amount 
specified,  and  the  treasurer  shall  then  pay  the  amount  to 
be  refunded. 

The  clerk  of  the  county  court,  on  receiving  the  returns, 
shall  record  them,  and  at  the  next  court  shall  post  a  copy 
of  the  whole  in  the  court  house,  adding  to  the  taxables 
of  each  person,  the  amount  for  which  he  is  liable.  He 
shall  also,  at  a  specified  time,  return  to  the  comptroller 
an  abstract  of  the  same,  specifying  every  object  of  taxa- 
tion and  the  amount,  as  state  tax,  paid  on  each  subject, 
and  the  amount  paid  on  the  whole.  At  the  same  time 
he  shall  also  return  an  abstract  of  the  lists  of  the  poor, 
county  and  school  taxes  paid  in  his  county. 

The  said  clerk  shall,  on  or  before  the  1st  day  of  April, 
in  the  year  ensuing  the  taking  of  the  lists,  deliver  to  the 
sheriff  of  the  county  a  copy  of  the  tax  lists,  which  shall 
contain  the  public  tax  or  tax  payable  to  the  public  trea- 
surer and  the  taxes  imposed  by  the  justices  of  the  county 
court. 

The  sheriff  shall,  forthwith,  proceed  to  collect  said 
taxes. 


OHIO. 

Taxofllcera.  Auditor  of  State. 

State  Board  of  Equalization. 

County  Board  of  Equalization  for  Real  Property 

Annual  County  Board  of  Equalization  for  Real  and  Personal  Property. 

Special  Board  of  Equalization  for  Cincinnati. 

County  Commissioners. 

Auditor  of  the  County. 

District  Assessor. 

Township  Assessor. 

Trustees  of  Township. 

County  Treasurer,  ex  officio,  Collector. 

Real  pro-  Evcry  pcrsou  of  full  age  and  sound  mind,  not  a  mar- 

fisted,         ried  woman,  shall  list  the  real  property  of  which  he  is 
owner,  situate  in  the  county  where  he  resides,  the  per- 
Personai      soual  property  of  which  he  is  owner,  and  all  moneys  in 
moneysf&c.  his  posscssion  ;  and  he  shall  list  all  moneys  loaned,  in- 


DIGEST  OF  TAX  LAWS— OHIO.  95 

vested  or  otherwise  controlled  by  him  as  agent  or  attor- 
ney, and  all  moneys  deposited  subject  to  his  order,  and 
credits  due  from  or  owing  by  any  person  or  body  cor- 
porate or  politic,  whether  in  or  out  of  the  county.  The  Tmet 
property  of  every  ward  shall  be  listed  by  his  guardian ;  fistt"*^ 
of  every  wife  by  her  husband ;  of  every  person  for  whose 
benefit  property  is  held  in  trust,  by  the  trustee  ;  of  every 
deceased  person  by  the  executor  or  administrator,  &c. 

Every  person  required  to  list  property  shall,  when  swom 
required,  make  out  and  deliver  to  the  assessor  a  sworn  ofpersons. 
statement  of  all  the  personal  property  held  by  him  on 
the  day  next  preceding  the  second  Monday  in  April  in  the 
year  in  which  the  assessment  is  made,  setting  forth  the 
number  of  horses,  neat  cattle,  mules  and  asses,  sheep 
and  hogs,  with  the  value  of  each  ;  all  pleasure  carriages, 
and  value ;  the  total  value  of  all  other  articles  (provided 
that  if  such  persons  shall  show  the  animals  and  other 
articles  of  personal  property,  the  value  shall  be  omitted 
in  the  statement  and  the  assessor  shall  himself  value  it, 
without  requiring  the  person's  oath  as  to  such  value,  and 
such  oath  shall  extend  only  to  the  remainder  of  the  pro- 
perty) ;  also,  gold  and  silver  watches,  pianos  and  respec- 
tive values  ;  the  value  of  the  property  which  such  person 
is  required  to  list  as  a  merchant,  or  banker,  broker,  or 
stock-jobber,  or  manufacturer ;  the  value  of  money  and 
credits  required  to  be  listed,  including  all  balances  of 
book  accounts;  and  the  value  of  moneys  invested  in 
bonds,  stocks,  joint  stock  companies  or  otherwise.  If 
there  is  no  personal  property  which  such  person  is  re- 
quired to  list,  he  shall  make  oath  of  such  fact  to  the 
assessor. 

Every  bank  shall  annually  in  May  deliver  to  the  asses-  Banks  to 
sor,  on  demand,  a  correct  statement,  on  oath,  of  the  presi-  aieMor'** 
dent  and  cashier,  or  manager  or  principal  accountant,  onouTh"^ 
setting  forth  the  amount  of  capital,  of  undivided  profits, 
and  the  amount  loaned  to  or  deposited  with  such  bank  ; 
which  several  amounts  shall  truly  represent  the  means  of 
the  bank,  and  shall  be  added  together,  and  the  gross  sum 
shall  be  deemed  the  amount  of  banking  property  for  the 
current  year  of  such  bank. 

The  assessor  shall  return  to  the  county  auditor  tlie  K<^tarn  of 
statement   described   above,  made  by  any  bank    in    his 
township  or  ward,  and  the  amount  so  returned  shall  be 
placed  on  the  county  duplicate,  and  taxed  as  other  per- 
sonal property  in  the  same  township. 


96 


DIGEST  OF  TAX  LAWS— OHIO. 


"When 
assessor  to 
nscoi't;iin 
property. 


Notice. 


Merchants 
and  manu- 
facturers to 
deliver 
statement 
to  assessor. 


Report  to 
auditor  of 
persons 
commen- 
cing busi- 
ness after 
day  preced- 
ina;  2d 
Monday  in 
April. 


Penalty 
for  not 
reporting 


Listins:  by 
companies 
named. 


If  tliG  officers  of  any  bank  or  banking  company  refuse 
or  neglect  such  statement  aforesaid,  the  assessor  of  the 
township  or  ward  shall  ascertain  tiie  property  himself, 
and  return  the  same  to  the  county  auditor,  and  the 
amount  with  fifty  per  cent  added  shall  be  entered  on  the 
proper  duplicate  for  taxation. 

The  assessor  shall  leave  notice  with  the  proper  ofiicer 
of  banks  or  banking  companies  that  the  above  statement 
is  required. 

Every  merchant,  or  manufacturer,  shall,  when  he  is 
required  to  deliver  to  the  assessor  the  statement  of  his 
other  personal  property,  state  also  the  value  of  the  pro- 
perty appertaining  to  his  business  as  such  merchant  or 
manufacturer.  No  consignee,  however,  is  required  to  list 
for  taxation  the  value  of  any  property,  the  product  of 
this  state,  consigned  to  him  from  any  place  within  the 
state,  or  any  other  place,  to  be  stored  or  forwarded,  pro- 
vided he  have  no  interest  in  such  property,  or  any  profit 
from  its  sale. 

When  any  person  shall  commence  any  business  in 
any  county  after  the  day  preceding  the  second  Monday  of 
April  in  any  year,  the  average  value  of  whose  personal 
property  employed  in  such  business  shall  not  have  been 
previously  entered  on  the  assessor's  list  for  taxation  in 
said  county,  such  person  shall  report  to  the  auditor  of 
the  county  the  probable  average  value  of  the  personal 
property  by  him  intended  to  be  employed  in  such  busi- 
ness until  the  day  preceding  the  second  Monday  of  April 
thereafter;  and  shall  pay  into  the  treasury  of  such 
county  a  sum  which  shall  bear  such  proportion  to  the 
levy  for  all  purposes,  on  the  average  so  employed,  as  the 
time  from  the  day  on  which  he  shall  commence  such 
business  as  aforesaid,  to  the  day  preceding  the  second 
Monday  of  April  next  succeeding,  shall  bear  to  one  year. 

If  any  person  shall  commence  and  engage  in  any 
business  as  aforesaid,  and  shall  not,  within  one  month 
thereafter,  report  to  the  county  auditor  or  make  payment 
to  the  county  treasurer,  he  shall  forfeit  and  pay  double 
the  amount  required  to  be  paid  above. 

The  president,  secretary  or  principal  accounting  offi- 
cer of  every  canal  or  slack-water  navigation  company, 
railroad,  turnpike,  plank  road,  bridge,  insurance,  tele- 
graph or  other  joint  stock  company  (except  banking  or 
other  companies  specifically  taxed)  for  w-hatever  purpose 
created,  whether  incorporated  by  this  state  or  not,  shall 


DIGEST  OF  TAX  LAWS— OHIO.  97 

list  for  taxation,  verified  by  oath,  all  the  personal  pro- 
perty, which  shall  be  held  to  include  the  road  bed,  water 
and  wood  stations,  and  such  other  realty  as  is  necessary 
to  the  daily  running  operations  of  the  road,  moneys  and 
credits  of  such  company  or  corporation  within  the  state, 
at  the  actual  value  in  money,  in  the  manner  following: 
in  all  cases  return  shall  be  made  to  the  several  auditors 
of  the  respective  counties  where  such  property  may  be 
situated,  together  with  a  statement  of  the  amount  of 
such  property  situated  in  each  township,  incorporated 
village,  city  or  w^ard  therein;  the  value  of  all  movable 
property  shall  be  added  to  the  stationary  and  fixed  pro- 
perty and  real  estate,  and  apportioned  to  such  wards, 
cities,  incorporated  villages  or  townships,  yro  rata,  in 
proportion  to  the  value  of  the  real  estate  and  fixed  pro- 
perty in  said  places;  and  all  property  so  listed  shall  be 
subject  to,  and  pay  the  same  taxes  as  other  listed  in  said 
places.  The  accounting  oflicer  shall  make  return  to  the 
auditor  of  state  in  May  in  each  year,  the  aggregate 
amount  of  all  property  by  him  returned  as  required,  to 
the  several  auditors  of  the  respective  counties  in  which 
the  same  may  be  located. 

If  the  county  auditor  to  whom  returns  are  made,  is  of  ^ntyof 

coiuitv 

the  opinion  that  false  or  incorrect  valuations  have  been  auditor  on 
made,  or  that  the  property  of  the  corporation  or  associa-  incorrect 
tion  has  not  been  listed  at  its  full  value,  or  in  the  '*"a'"'^''""»- 
locality  where  it  belongs,  or  where  no  return  has  been 
made  to  the  county  auditor,  he  shall  proceed  to  ascertain 
the  true  amount  of  the  taxable  property,  and  may  call 
any  person  having  knowledge  of  the  subject  to  give 
evidence  before  him  for  that  purpose,  and  he  shall  notify 
the  person  or  persons  interested,  before  making  the  entry 
on  the  duplicate,  that  he  may  show  that  his  return  was 
correct,  and  the  county  auditor  shall  file  in  his  office  a 
statement  of  the  facts  or  evidence  on  which  he  made 
such  correction :  on  the  amount  so  ascertained  the  said 
auditor  shall  add  fifty  per  cent ;  and  the  amount  so 
ascertained,  with  the  said  per  cent,  shall  be  entered  on 
the  duplicate  for  taxation. 

The    assessment   of    all   personal    property,    moneys,  ^^^len 
credits,  «&c.,  and  the  valuation  of  all  lands  and  lots  and  gh'a'i?*^'^" 
new  structures,  which  have  not  previously  been  valued  °*'"^''- 
and  placed  on  the  duplicate,  shall  be  made  between  the 
second  Monday  of  April  and  the  third  Monday  of  May, 
annually  ;  and  each  township  assessor  shall,  on  or  before 
13 


98 


DIGEST  OF  TAX  LAWS— OHIO. 


Duty  of 
assessor  on 
refusal  or 
negluct  to 
furnish 
sworn 
statement. 


List  of 
personal 
property  by 
assessor  to 
be  delivered 
to  county 
auditor. 


Return  by 
assessor  of 
list  of  real 
property 
taxable 
since  last 
listing; 
new  struc- 
tures, &c. 


the  first  Monday  of  May,  annually,  give  notice  with  blank 
forms,  to  every  resident  of  hi.s  township  of  full  age  and 
not  a  married  woman,  or  insane,  to  make  a  statement  (jii 
oath,  of  the  property  he  is  required  to  list;  and  the 
assessor  shall,  at  the  time  he  delivers  such  notice  and 
forms,  receive  such  statement,  unless  he  give  further 
time. 

If  such  person  neglects  or  refuses  sucli  statement  or 
oath,  or  is  sick  or  absent,  the  township  assessor  shall 
proceed  to  ascertain  the  said  property,  as  before  enume- 
rated, and  the  value ;  and  to  do  so,  he  may  examine,  on 
oath,  any  person  conversant  with  said  property.  If  he 
cannot  obtain  any  positive  evidence,  he  shall  return  such 
articles  and  value  as,  from  general  reputation  and  his 
own  knowledge,  he  believes  to  be  a  correct  list  of  such 
property. 

Each  township  assessor  shall,  at  a  stated  time,  annu- 
ally, deliver  to  the  auditor  of  his  county,  a  tabular  list  or 
lists  of  the  names  of  the  several  persons,  companies  or 
corporations  in  whose  name  any  personal  property, 
moneys,  credits,  &c.,  shall  have  been  listed  in  his  town- 
ship, and  he  shall  enter  against  each  name  the  aggregate 
value  of  the  several  species  of  personal  property  as  at- 
tested by  the  person  listing,  or  as  determined  by  the 
assessor,  and  shall  also  note  all  who  refused  to  list  or 
swear,  or  were  sick  or  absent.  The  statement  the  as- 
sessor shall  have  received  from  the  person  listing  shall 
also  be  returned  by  him  with  the  above  return. 

Each  township  assessor  shall,  annually,  at  the  time  of 
taking  a  list  of  personal  property,  also  take  a  list  of  all 
real  property  in  this  townshij)  which  has  become  subject 
to  taxation  since  the  last  previous  listing  of  property 
therein,  with  the  value  thereof,  and  of  all  new  buildings 
or  other  structures  of  any  kind  of  over  one  hundred  dol- 
lars in  value,  the  value  of  which  shall  not  have  been 
previously  added  to  or  included  in  the  valuation  of  the 
land  on  which  such  structures  have  been  erected  ;  and 
shall  make  return  ta  the  county  auditor  thereof,  at  the 
same  time  he  is  required  to  make  his  return  of  personal 
property,  in  which  return  he  shall  set  forth  the  tract  or 
lot  of  real  property  on  which  each  of  such  structures 
shall  have  been  erected,  the  kind  of  structure  so  erected, 
and  the  true  value  added  to  such  parcel  of  -real  property 
by  the  erection  thereof;  and  the  additional  sum  which 
it  is  believed  the  land  on  which  the  struccure  is  erected 


DIGEST  OF  TAX  LAWS— OHIO.  99 

would  sell  for  at  private  sale  in  consequence  thereof, 
shall  be  considered  the  value  of  such  new  structure  ;  and 
in  case  of  the  destruction  by  fire,  flood,  or  otherwise  of 
any  building  or  structure  of  any  kind,  over  one  hundred 
dollars  in  value,  which  shall  have  been  erected  previous 
to  the  last  valuation  of  the  land  on  which  the  same  shall 
have  stood,  or  the  value  of  which  shall  have  been  added 
to  any  former  valuation  of  such  land,  the  assessor  shall 
determine,  as  near  as  practicable,  how  much  less  such 
land  would  sell  for  at  private  sale,  in  consequence  of 
such  destruction,  and  make  return  thereof  to  the  county 
auditor. 

Each  township  assessor  shall  make  oath  ^that  the  value  oathof 
of  the  property  in  the  statement  rendered  by  the  person  asseMor'.^ 
required  to  list  his  taxable  property,  is  truly  returned  ; 
that  he  has  endeavored,  by  all  means  in  his  power,  to 
ascertain  the  items  and  value  of  the  personal  property  of 
all  taxable  persons,  and  that  a  poll  list  and  value,  as  he 
believes,  is  set  forth  in  the  return  ;  and  that  he  has  not, 
knowingly,  omitted  to  demand  of  any  person  of  whom 
he  was  required  to  make  demand,  a  statement  of  the 
description  and  value  of  personal  property,  or  the  amount 
of  moneys,  credits,  «5cc.,  which  he  was  required  to  list, 
or  in  any  way  connived  at  any  violation  or  evasion  in 
relation  to  the  listing  or  valuation  of  property,  moneys, 
credits,  &c.,  for  taxation. 

The  county  commissioners  of  each  county  shall,  every  Division 
sixth   year,  divide  their  county  into  suitable  districts,  hito°dVs-"^* 
and  also  any  city  in  the  county ;  and  the  electors  of  such  *"'^'** 
district  shall,  every  sixth  year,  elect  an  assessor  of  real  PJ/'Ji'^* 
property  within  such  district ;  wdiich  assessor  shall  give 
bond  for  and  make  oath  to  the  faithful  discharge  of  his 
duties. 

Such  assessor  shall  make  out  from  the  maps  and  de-  J;j^*'<'.^-  ^'^ 
scriptions  furnished  him  by  the  county  auditor  and  other  andviUua- 
sources  of  information,  a  correct  and  pertinent  description  esute.  "^^"^ 
of  each  tract  and  lot  of  real  property  in  his  district ;  and 
when  he  deems  it  necessary  to  obtain  an  accurate  descrip- 
tion of  any  separate  tract  or  lot  in  his  district  he  may 
require  the  owner  or  occupier  thereof  to  furnish  it,  witli 
any  title  papers  he  may  have  for  such  description,  and 
if  he  neglect  or  refuse  such  description,  the  assessor  may 
employ  a  surveyor  to  make  out   such  description,  the 
expense  of  which  shall  bo  collected  with  the  taxes  out  of 
the  property,  and  he  shall  in  all  cases,  from  actual  view, 


100 


DIGEST  OF  TAX  LAWS— OHIO. 


Eeturn  to 

county 

auditor. 


Descripn 
tions  of 
burial 
grounds, 
school- 
houses,  &c. 


Abstract  of 
county 
auditor  to 
district 
assessor. 


Penalty  for 
neglecting 
or  refusing 
list. 


Unless  sick, 
absent,  &c. 


When  lands 
or  lots  have 
been  omit- 
ted, how  to 
assess  them. 


and  the  best  information,  detorniino  the  true  value  of" each 
separate  tract  or  lot  in  his  district ;  and  he  shall  note,  in 
his  plat  book,  separately,  the  value  of  all  houses,  mills 
and  other  buildings,  which  exceed  one  hundred  dollars  in 
value,  on  any  tract  of  land  other  than  town  lots,  which 
shall  be  carried  out  as  a  part  of  the  value  of  such  tract ; 
he  shall  also  enter  on  his  plat  book  the  number  of  acres 
of  arable  or  plow  land,  of  meadow  and  pasture  land  and 
of  wood  and  uncultivated  land  in  each  tract,  as  near  as 
may  be. 

Each  district  assessor  shall,  every  sixth  year,  deliver  to 
the  auditor  of  his  county  a  tabular  return  of  the  amount, 
description  and  value  of  the  real  property  subject  to  be 
listed  for  taxation  in  his  district.  The  assessor,  at  the  time 
of  assessing  the  real  property  subject  to  taxation,  shall 
enter  in  a  separate  list  pertinent  descriptions  of  all  burying 
grounds,  public  school  houses  and  houses  of  public  wor- 
ship, and  institutions  of  purely  public  charity,  and  public 
buildings  and  property  used  exclusively  for  any  public 
purpose,  with  the  lot  or  tract  of  land  in  which  such  build- 
ings are  situated,  and  which  are  exempt  from  taxation ; 
and  he  shall  value  the  above  at  their  true  value  in  money 
in  the  same  manner  that  he  values  other  real  property. 

The  county  auditor  of  each  county  shall,  every  sixtii 
year,  furnish  the  assessor  of  each  district  in  his  county  an 
abstract  from  his  books  containing  a  particular  description 
of  the  real  property  in  such  district,  with  the  names  of  the 
owners  and  a  map  of  each  township  in  such  district,  with 
necessary  plat  books. 

Each  county  auditor  shall  add  to  the  value  of  personal 
property  as  returned  by  the  assessor,  of  any  person  required 
but  neglecting  or  refusing  to  list  or  refusing  the  required 
oath,  fifty  per  cent. 

Any  person  sick  or  absent  when  required  to  give  a  state- 
ment of  his  property  to  the  assessor,  may,  at  any  time 
before  the  assessment  of  taxes  thereon  by  the  county  audi- 
tor, deliver  his  statement  to  the  auditor,  who  shall  make  an 
entry  of  the  same  in  the  return  for  the  proper  township, 
and  correct  the  corresponding  items  in  the  return  made  by 
the  assessor,  as  the  case  may  require ;  but  no  such  state- 
ment shall  be  received  by  the  auditor  unless  the  person  in 
default  render  good  excuse  on  affidavit  for  his  failure  to 
make  it  to  the  assessor.  The  auditor  shall  also  add  all 
omissions  of  lands  or  lots  in  the  return  of  the  assessors, 
and  notify  the  assessor  in  whose  return  such  omis?ion  oc- 
curred, who  shall  ascertain  and  return  to  the  auditor  the 


DIGEST  OF  TAX  LAWS— OHIO.  101 

value  of  the  part  omitted;  or,  in  case  of  the  inability  or 
neglect  of  the  assessor,  the  auditor  may  ascertain  such 
value  and  add  the  same  to  the  list  of  real  property. 

The  auditor,   if  he  believes,   or  is  informed,  that  any  in  case  of 
person  has  given  a  false  statement  of  his  personal  property  mJfnt^of  ^' 
to  the  assessor,  or  that  the  assessor  has  omitted  or  made  an  personal 
erroneous  return,  or  not  a  full  one,  of  any  taxable  property  Su°rof^' 
required  to  be  listed  in  his  ward  or  township,  shall,  before  *"'^'''"'- 
the  final  settlement  with  the  county  treasurer,  proceed  to 
correct  the  assessor's  return  and  charge  the  person  first 
mentioned  on  the  duplicate  with  the  proper  amount  of 
taxes ;  to  this  end  he  may  require,  on  process,  the  attend- 
ance of  any  person  conversant  with  the  above  matters,  and 
examine  him  on  oath ;  and  before  the  assessor  makes  the 
entry  on  the  duplicate,  he  shall  notify  the  person  in  default 
so  that  he  may  show  that  his  statement  or  the  assessor's 
return  was  correct ;  and  file  in  his  ofiice  a  statement  of  the 
facts  or  evidence  on  which  he  made  such  correction :  but 
he  shall  not  reduce  the  amount  returned  by  the  assessor, 
without  the  written  consent  of  the  auditor  of  state  on  a 
statement  of  facts  by  the  county  auditor.     The  person  mak- 
ing the  false  statement  of  the  amount  of  property  for  taxa- 
tion to  evade  the  payment  of  taxes,  shall  be  liable  for  all 
costs  and  expenses  incurred. 

Each  county  auditor  shall  correct  any  errors  he  may  Errors  to  be 
discover  in  the  name  of  the  owner,  in  the  valuation,  descrip-  *^°""^ 
tion  or  quality  of  any  tract  or  lot  in  the  list  of  real  pro- 
perty in  his  county;  but  he  shall  not  deduct  from  the  But  no  de- 
valuation of  any  portion  of  real  property,  except  such  as  bemiuiccx- 
shall  have  been  ordered  by  the  state  or  county  board  of  are  Vrdcred 
equalization,  or  written  order  of  the  auditor  of  state,  on  a 
written  statement  of  facts  submitted  to  said  auditor.     In 
case  of  erection  of  any  new,   or  destruction  of  any  old 
structure  of  over  one  hundred  dollars  in  value,  the  county 
auditor  shall  correct  the  valuation  of  the  parcel  of  real 
property  on  which  they  may  have  been  erected,  and  assess 
the  taxes  on  new  valuation. 

Each  county  auditor  shall  transmit   annually  at  a  stated  ^I's^rlctof 
period  to  the  auditor  of  state,  a  complete  abstract  of  the  county  du- 
duplicate  of  his  count}^,  which  shall  state  the  aggregate  annimiiy'" 
value  of  the  taxable  property,  and  total  amount  of  taxes  audita, 
for  all  purposes  assessed  thereon  for  that  year,  and  shall 
also  send  to  the  same  an  abstract  of  the  number  and  value 
of  each  of  the  enumerated  articles — of  merchants'   and 
manufacturers'  stock,  and  the  value  of  all  other  personal 
property,  and  articles  of  the  same  as  returned  b}''  the  town- 


102 


DIGEST  OF  TAX  LAWS— OHIO. 


IIow  romity 
treasurer 
ehall  pro- 
ceed, when 
unable  to 
collect 
taxes  by 
distress,  &c. 


County 
board  of 
equaliza- 
tion of  real 
property. 

Duties. 


Abstract  of 
real  pro- 
perty by 
county 
auditor. 


State  board 
of  equaliza- 
tion. 


ship  assessors  or  as  iixed  by  the  county  board  of  equaliza- 
tion. 

If  the  county  treasurer  shall  be  unable  to  collect  the 
taxes  by  distress  or  otherwise  from  any  taxable  per.son  or 
corporation,  or  executor,  guardian,  &c.,  he  shall  apply  to 
the  clerk  of  the  court  of  common  pleas  in  his  county,  at 
any  time  after  his  annual  settlement  with  the  county  audi- 
tor, and  the  clerk  shall  serve  notice  on  the  defaulting  person 
or  corporation  or  rc[)resentative,  to  show  cause  why  he 
should  not  pay  such  taxes ;  and  if  he  fail  to  show  sufficient 
cause,  said  court  shall  enter  a  rule  against  him  for  the  pay- 
ment of  taxes  and  costs,  which  rule  shall  have  the  same 
effect  as  a  judgment  at  law,  and  be  enforced  by  attachment 
or  execution,  or  such  process  as  the  court  may  direct. 

The  county  auditor,  county  surveyor,  the  county  com- 
missioners, or  a  majority  of  them,  shall  form  a  county 
board  for  the  equalization  of  the  real  property  of  the  county 
(except  that  of  Cincinnati,  where  there  is  a  special  board). 
They  shall  meet  in  September  every  sixth  year,  at  the 
county  auditor's  office,  in  the  several  counties.  The  county 
auditor  shall  lay  before  them  the  returns  of  the  real  pro- 
perty made  by  the  several  district  assessors  of  such  county, 
with  the  additions  he  shall  have  made  thereto ;  and  after 
taking  an  oath  to  the  faithful  performance  of  their  duties, 
they  shall  proceed  to  equalize  the  value  of  the  real  estate 
of  the  county,  so  that  each  lot  shall  be  entered  on  the  tax 
list  at  its  true  value,  by  raising  the  value  of  a  lot  w^hen 
returned  too  low,  and  reducing  it  when  returned  too  high 
as  compared  with  the  average  valuation  of  the  real  property 
of  such  county,  having  regard  to  the  quality  of  soil,  im- 
provements, &c.  But  they  shall  not  reduce  the  aggregate 
value  of  the  real  property  of  the  county,  below  the  aggre- 
gate value  thereof  as  returned  by  the  assessors  with  tlie 
additions  of  the  auditor.  The  county  auditor  shall  keep  a 
record  of  the  proceedings  and  orders. 

Each  county  auditor  shall,  every  sixth  year,  transmit  to 
the  auditor  of  state  an  abstract  of  the  real  property  of  each 
township  in  his  county,  the  number  of  acres,  exclusive  of 
town  lots  returned  by  the  several  assessors,  the  aggregate 
value  of  all  such  real  property  other  than  town  lots,  as 
returned  by  the  several  assessors  inclusive  of  additions, 
and  the  aggregate  value  of  the  real  property  in  each  town 
in  his  county  as  returned  by  the  assessors  with  such  addi- 
tions as  shall  have  been  made  thereto. 

The  state  board  of  equalization  shall  consist  of  one  mem- 
•ber  from  each  senatorial  district,  except  the  first,  which 
shall  be  entitled  to  three,  all  of  whom  shall  have  the  quali- 


DIGEST  OF  TAX  LAWS— OHIO. 


103 


fication  of  electors.  They  sliall  be  elected  every  sixth  year, 
and  meet  at  Columbus  every  sixth  year,  and  after  taking 
oath  to  faithfully  equalize  the  valuation  of  real  property 
among  the  several  counties  and  towns  of  the  state,  and 
having  received  from  the  auditor  of  state  the  abstract  of 
real  property  transmitted  to  him  by  the  several  county  audi- 
tors, they  shall  proceed  to  their  duties :  1st.  They  shall  add 
to  the  aggregate  valuation  of  real  property  of  every  county 
which  they  deem  below  the  true  value  in  money,  such  per 
centum  in  each  case  as  will  raise  it  to  the  said  true  value. 
2d.  They  shall  deduct,  when  valuation  is  too  high,  such 
per  centum  as  will  reduce  it  to  the  said  standard.  3d.  If 
justice  requires,  they  may  raise  or  reduce  the  valuation  of 
the  real  property  of  any  town  or  towns  in  any  county,  or 
the  real  property  of  such  county  not  in  towns  by  adding 
or  deducting  such  per  centum  as  will  effect  the  object  with- 
out raising  or  reducing  the  other  real  property  of  such 
county,  or  without  raising  or  reducing  in  the  same  ratio. 
4th.  They  shall  not  reduce  the  aggregate  value  of  all  the 
real  property  of  the  state,  as  returned  by  the  county  audi- 
tors, more  than  ten  millions  of  dollars.  5th.  The  board 
shall  keep  a  record  of  their  proceedings. 

When  the  state  board  shall  have  completed  their  equali- 
zation, the  auditor  of  state  shall  transmit  to  each  county 
auditor  a  statement  of  the  per  centum  to  be  added  or  de- 
ducted from  the  valuation  of  the  real  property  of  his  county, 
specifying  the  per  centum  added  to  or  deducted  from  the 
valuation  of  the  real  property  of  each  of  the  several  towns, 
and  of  the  real  property  not  in  towns,  in  case  an  equal  per 
centum  shall  not  have  been  added  to  or  deducted  from 
each ;  and  the  county  auditor  shall  forthwith  proceed  to 
add  to  or  deduct  from  each  tract  or  lot  of  real  property  in 
his  county  the  required  per  centum  on  the  valuation  thereof, 
as  it  stands,  after  the  same  shall  have  been  equalized  by  the 
county  board  of  equalization,  adding  or  deducting,  more- 
over, so  that  the  value  of  any  separate  tract  or  lot  shall 
contain  no  fraction  of  a  dollar.  The  auditor  of  state  shall, 
on  or  before  the  15th  of  July  annually,  give  notice  to  each 
county  auditor  of  the  rates  per  centum  required  by  the 
general  assembly  to  be  levied  for  the  payment  of  the  prin- 
cipal and  interest  of  the  public  debt,  for  the  support  of 
common  schools,  for  defraying  the  expenses  of  the  state, 
and  for  such  other  purposes  as  shall  be  prescribed  by  law ; 
which  rates  or  per  centum  shall  be  levied  by  the  county 
auditor  on  the  taxable  property  of  each  county  on  the 
duplicate,  and  shall  be  entered  in  one  column  and  denorni- 
nated  state  taxes. 


Dnties. 


Auditor  of 
state  to 
transmit 
equaliza- 
tion state- 
ment to 
county 
auditors. 


nil  annual 
rotieo  to 
coiuity 
auditor  of 
rates  of 
taxation. 


104 


DIGEST  OF  TAX  LAWS— OHIO. 


Annual 
county 
board  of 
equaliza- 
tion of  rtial 
ftiid  person- 
al property. 

Powers  and 
duties. 


Special 
boaxd. 


Further 
duties  of 
county 
boards. 


Board  to 
bear  com- 
plaints and 
equalize  the 
assessments 
of  personal 
property, 
moneys, 
credits,  &c. 


There  shall  be  an  annual  count}''  board  of  equalization 
of  the  real  and  personal  property  and  moneys  and  credits 
in  each  county  (exclusive  of  the  city  of  Cincinnati),  to  be 
composed  of  the  county  commissioners  and  county  auditor, 
wlio  shall  meet  for  tliat  purpose  at  tlie  auditor's  office,  in 
May,  annually.  They  shall  have  power  to  hear  complaints, 
and  equalize  the  valuation  of  all  real  and  ]icrsonal  property, 
moneys  and  credits  within  the  county.  But  they  shall  not 
reduce  the  value  of  the  real  property  of  the  county  below 
the  aggregate  value  thereof,  as  fixed  by  the  state  board  of 
equalization,  nor  below  its  aggregate  value  on  the  dupli- 
cate of  the  preceding  year,  to  which  shall  be  added  the 
value  of  all  new  entries  and  new  structures  over  the  value 
of  those  destroyed  as  returned  by  the  several  township 
assessors  for  the  current  year. 

There  shall  be  a  special  board  for  the  equalization  of  real 
and  personal  property,  money  and  credits  in  the  city  of 
Cincinnati,  to  be  composed  of  the  county  auditor  and  six 
citizens  of  the  city,  appointed  by  the  city  council. 

The  several  county  auditors  shall  lay  before  said  boards 
of  equalization  the  valuation  of  the  several  tracts  and  lots  of 
real  property  in  their  county,  as  the  same  were  entered 
on  the  duplicate  of  the  preceding  year,  or  as  fixed  by  the 
state  board  of  equalization ;  and  of  those  returned  by 
the  assessors  of  the  several  townships  for  the  current  year, 
with  such  maps,  returns,  lists  and  abstracts  as  are  in  their 
offices  ;  and  the  board  shall  keep  a  journal  of  its  proceed- 
ings, which  shall  be  deposited  with  the  auditor  of  the 
county. 

The  county  auditor  shall  add  to  or  deduct  ffora  the  value 
of  any  tract  or  lot  of  real  property,  or  of  any  district  town- 
ship or  town,  the  sum  or  per  centum  ordered  by  the  annual 
county  board  of  equalization.  And  said  board  shall  also, 
at  the  same  time,  hear  complaints  and  equalize  the  assess- 
ments of  all  personal  property,  moneys  and  credits,  new 
entries  and  new  structures  returned  for  the  current  year  by 
the  township  assessors ;  and  said  board  shall  have  power 
to  add  to  or  deduct  from  the  valuation  of  the  personal  pro- 
perty or  moneys  or  credits  of  any  person  returned  by  the 
assessors  or  omitted  by  him,  or  add  other  items  on  such 
evidence  satisfactory  to  said  board,  whether  said  returns  be 
on  oath  of  such  person,  or  valuation  of  the  assessor ;  but 
when  any  reduction  is  ordered  made  in  the  amount  of  per- 
sonal property  or  moneys  and  credits  of  any  person, 
whether  such  return  be  made  by  such  person  or  by  the 
assessor,  a  statement  of  the  facts  on  which  such  reduction 
WMS  made  shall  be  entered  on  tlie  journal  of  the  board. 


DIGEST  OF  TAX  Lx\WS— OHIO.  105 

Each  county  auditor  shall  make  out,  in  a  fit  book,  a  list  schedule, 
or  schedule  of  all  the  taxable  property  in  his  county  and 
value,  as  equalized. 

After  receiving  from  the  auditor  of  the  state,  and  such  As  to  the 
other  officers  and  authorities  as  are  empowered  to  determine  levied  on 
the  rates  or  amount  of  taxes  to  be  levied  for  the  various  '^^^  ^^'^^^' 
purposes  authorized  by  law,  statements  of  the  rates  and 
sums  to  be  levied  for  the  current  year,  each  county  auditor 
shall,  forthwith,  proceed  to  determine  the  sums  to  be  levied 
on  each  tract  and  lot  of  real  property,  adding  the  omitted 
taxes  of  any  previous  year,  and  upon  the  amount  of  perso- 
nal property,  moneys  and  credits  listed  in  his  county,  in 
the  name  of  each  person,  company  or  corporation,  which 
shall  be  assessed  equally  on  all  real  and  personal  property 
subject  to  such  taxes,  and  set  down  in  one  or  more  columns, 
in  such  manner  and  form  as  the  auditor  of  state  shall  pre- 
scribe ;  and  in  all  cases  where  the  whole  amount  of  taxes 
upon  the  personal  property,  moneys  and  credits  of  any 
person  shall  not  amount  to  ten  cents,  the  auditor  shall  not 
enter  the  same  upon  the  duplicate  if  such  person  has  no 
other  taxable  property. 

Township  assessors  may,  if  necessary,  appoint  assistants. 

The  commissioners  of  each  county  shall  annually  deter-  Tax  for 
mine  on  the  amount  to  be  raised  for  ordinary  county  pur-  purples, 
poses,  for  public  buildings,  support  of  the  poor,  and  for 
interest  and  principal  on  the  county  debt,   setting  forth 
specifically  the  amount  for  each  purpose. 

The  county  auditor  shall  carefully  ascertain  the  net 
amount  collected  for  each  purpose  under  said  levy  ;  and  it 
shall  not  be  lawful  to  use  any  specific  fund  for  any  other 
purpose  than  the  one  for  which  the  same  was  specifically 
levied,  until  the  purpose  for  which  the  tax  was  levied  is 
accomplished. 

The  trustees  of  the  several  townships  in  each  county  Tax  for 
shall  annually  determine  the  amount  to  be  raised  in  their  pQ^rpose'r 
townships,  respectively,  for  ordinary  township  purposes, 
for  payment  of  legal  and  just  claims  against  such  town- 
ship and  support  of  the  poor.  The  levy  for  such  purposes 
shall  be  specific,  and  so  entered  on  the  record  of  the  pro- 
ceedings of  said  trustees,  and  certified  to  the  county  audi- 
tor, who  shall  levy  the  same  on  the  duplicate,  and  when 
settlement  shall  be  made  with  the  county  treasurer,  he 
shall  carefully  ascertain  the  net  amount  collected  for  each 
purpose  ;  and  such  specific  fund  shall  not  be  used  for  any 
other  purpose  than  the  one  for  which  the  same  was  specifi- 
cally levied. 

14 


106 


DIGEST  OF  TAX  LAWS— OHIO. 


Auditor  of 
Btikte  to 
funiish 
forms  to 
county 
auditors. 


Statement 
by  banks. 


Duties  of 
county 
treasurer  in 
collection 
of  taxes. 


The  auditor  of  state  shall  from  time  to  time  prepare  and 

transmit  to  the  several  county  auditors,  all  such  forms  and 
instructions  as  he  shall  deem  necessary  to  carry  into  effect 
the  provisions  of  this  act ;  and,  with  the  advice  of  the  at- 
torney general,  he  shall  decide  all  questions  which  may 
arise  as  to  the  true  construction  of  this  act,  or  in  relation 
to  any  tax  levied  or  proceeding  under  the  same. 

County  auditors  shall  furnish  forms  and  instructions  to 
the  township  assessors. 

Every  bank  shall  annually,  on  demand  of  the  assessor, 
deliver  to  him  a  correct  statement,  attested  by  the  oaths  of 
the  president  and  cashier,  or  if  none,  by  the  oaths  of  the 
principal  manager  and  principal  accountant,  of  the  amount 
of  capital,  the  undivided  profits,  and  the  amount  loaned  or 
deposited  for  a  term  certain. 

The  assessor  shall  return  to  the  county  auditor  the  above 
statement,  and  the  amount  so  returned  shall  be  placed  on 
the  county  duplicate,  and  on  the  city  duplicate  where  city 
taxes  are  collected  on  a  separate  duplicate,  and  taxed  as 
other  personal  property  is  taxed. 

The  county  treasurer  shall,  immediately  after  receiving 
from  the  auditor  of  his  county  a  duplicate  of  the  taxes 
assessed  upon  the  property  of  such  county,  cause  notices 
to  be  posted  up  in  three  places  in  each  township  through- 
out the  county  ;  one  of  which  shall  be  the  place  of  holding 
elections  in  the  township ;  and  also  to  be  inserted  in  some 
newspaper,  having  general  circulation  in  his  county,  for 
six  successive  weeks,  specifying  particularly  in  said  notices 
the  amount  of  tax  levied  on  the  duplicate,  for  the  sup- 
port of  the  state  government,  for  the  payment  of  interest 
and  principal  of  the  public  debt,  for  the  support  of  statue 
common  schools,  for  defraying  county  expenses,  for  the 
repairing  of  roads,  for  keeping  the  poor,  for  the  building 
of  bridges,  for  township  expenses,  and  for  such  other  object 
for  which  tax  may  be  levied  on  each  valuation  ;  also  on  what 
day  the  treasurer  or  his  deputy  will  attend  at  the  place  of 
holding  elections  in  each  township,  for  the  purpose  of  re- 
ceiving such  taxes,  and  the  treasurer  or  his  deputy  shall 
attend  for  the  purpose  aforesaid,  on  the  day  and  at  the 
place  named  in  such  notices ;  and  shall  attend  at  his  office,  at 
the  seat  of  justice,  until  the  20th  of  December,  to  receive 
taxes  from  persons  wishing  to  pay  the  same ;  provided, 
that  the  county  commissioners  of  any  county,  at  their 
stated  meeting  in  June,  in  any  year,  if  they  shall  deem  it 
necessary  for  the  convenience  of  any  township  or  townships 
in  their  county,  to  enable  them  to  pay  their  taxes,  without 
attending  at  the  county  seat,  may  make  an  order  requiring 


DIGEST  OF  TAX  LAWS— OHIO. 


107 


the  county  treasurer  to  attend  one  day  in  such  township  or 
townships,  for  the  purpose  of  receiving  taxes,  and  shall 
notify  the  treasurer  thereof,  and  the  treasurer  shall  be  bound 
to  attend  accordingly,  and  shall  state  in  the  notices  to  be 
given,  as  aforesaid,  on  what  days  he  will  attend  in  said 
township  or  townships  for  that  purpose. 

The  auditor  of  state  shall  cause  all  lands,  inlots,  outlots, 
and  parts  of  lots  forfeited  to  the  state  for  the  non-payment 
of  taxes,  and  which  have  not  been  purchased  by  the 
original  owners  or  any  other  persons,  to  be  entered  in  a 
book,  which  entry  shall  set  forth  the  name,  by  township 
and  county. 

The  said  auditor  shall,  once  in  two  years,  make  out  a  list 
of  such  forfeited  lands,  and  forward  same  to  the  several 
county  auditors,  who  shall  proceed  to  sell  the  same,  after 
public  notice,  at  the  court  houses  in  their  respective  coun- 
ties, at  public  auction,  to  the  highest  bidder,  offering  each 
tract  separately,  to  satisfy  the  taxes. 

Each  person  charged  with  taxes  on  a  tax  duplicate  in 
the  hands  of  a  county  treasurer,  may,  at  his  option,  pay 
the  full  amount  of  such  taxes  on  or  before  the  20th  day  of 
December,  or  one-half  thereof,  and  the  remaining  half  on 
the  20th  of  June  next  ensuing;  provided,  however,  that  all 
road  taxes  so  charged  shall  be  paid  prior  to  the  first  men- 
tioned date. 

When  one-half  the  taxes,  as  aforesaid  charged  on  a  tax 
duplicate,  shall  not  be  paid  on  or  before  the  20th  of  De- 
cember, next  after  the  same  has  been  so  charged,  or  when 
the  remainder  shall  not  have  been  paid  on  or  before  the 
20th  of  June  next  thereafter,  the  county  treasurer  shall 
proceed  to  collect  the  same  by  distress  or  otherwise,  with  a 
penalty  x)f  five  per  cent  on  the  amount  of  taxes  so  delin- 
quent ;  and  in  all  cases  where  such  half  of  any  taxes,  other 
than  on  real  estate,  shall  not  have  been  paid  on  the  20th 
of  December,  the  whole  amount  of  taxes,  other  than  real 
estate,  for  the  current  year  so  charged,  shall  be  due  and 
delinquent,  and  shall  be  collected  with  the  above  penalty. 

When  one-half  of  the  taxes  charged  against  any  entry 
of  real  estate,  shall  not  be  paid  on  or  before  the  20th  of 
December  in  each  year,  or  collected  by  distress  or  other- 
wise, prior  to  the  February  settlement,  a  penalty  of  twenty 
per  cent  thereon  shall  be  added  to  such  half  of  said  taxes 
on  the  duplicate ;  and  if  said  taxes  and  penalty  and  remain- 
ing half  of  said  taxes  shall  not  be  paid  on  or  before  the  20th 
of  June  next  thereafter  or  collected  by  distress  or  otherwise, 
prior  to  the  next  August  settlement,  the  same  penalty  shall 
be  charged  on  said  last  half  of  said  taxes,  and  the  amount 


Auditor  of 
state  to 
enter  for- 
feited lands 
in  book. 


List  made 
out  and  sent 
to  county 
auditors 
wlio  sell 
land  for  the 
taxes. 


Not  paying 
taxes  at 
times  pre- 
scribea. 


County 
treasurer  to 
collect 
taxes. 
Penalty  of 
five  per 
cent. 


Penalty  of 
'JO  per  cent. 


108 


DIGEST  OF  TAX  LAWS— OREGON. 


of  the  whole  together  shall  constitute  the  delinquent  taxes 
on  such  real  estate  to  be  collected  as  required  by  law.  And 
if  the  amount  of  such  delinquent  taxes  and  penalty,  together 
with  the  one-half  of  the  taxes  charged  against  such  real 
estate  for  the  current  year,  shall  not  be  paid  on  or  before 
the  20th  of  December  of  the  same  year,  the  said  delinquent 
taxes  and  penalty  and  whole  of  the  taxes  of  the  current 
year  shall  be  due  and  collected  by  the  sale  of  such  real  estate 
in  the  manner  authorized  by  law ;  and  in  case  the  first  half 
of  the  taxes  charged  on  any  real  estate  shall  be  paid  on  or 
before  the  20th  of  December,  as  provided  in  this  act,  but 
the  remaining  half  thereof  shall  not  be  paid  on  or  before  the 
20th  of  June  next  thereafter,  or  be  collected  by  distress  or 
otherwise  prior  to  the  next  August  settlement,  then  the 
same  penalty  shall  be  added  to  such  unpaid  taxes,  and 
the  same  shall  be  treated  as  delinquent  taxes,  and  with  the 
taxes  of  the  current  year,  collected  by  the  sale  of  such  real 
estate  as  aforesaid. 

The  county  auditor  shall,  annually,  on  or  before  the  1st 
treasnrlV^  of  Octobcr,  deliver  to  the  county  treasurer  the  duplicate  of 
taxes  required  by  law  to  be  made  out ;  and  the  treasurer's 
office  shall  be  kept  open  for  the  receipt  of  taxes  from  the 
time  of  the  delivery  of  the  duplicate  to  the  treasurer  until 
the  21st  day  of  January,  and  from  the  1st  of  April  to  the 
20th  of  July. 


Delivery  of 


OfBce  to  be 
kept  open. 


Tax  officers 


Assessment 
roll. 


Sworn  list 
by  taxable 
persons. 


OEEGON. 

State  Auditor. 

State  Treasurer. 

Board  of  Commissioners  for  each  county. 

County  Auditor. 

County  Treasurer,  ex  officio,  Collector. 

Sheriff,  Collector  (in  certain  cases). 

The  assessor  in  each  county  shall  ascertain  the  names  of 
all  taxable  persons,  and  all  the  taxable  real  and  personal 
property  in  the  county,  and  make  out  an  assessment  roll  of 
all  taxable  property,  and  appraise  the  same. 

Every  assessor  shall  require  any  taxable  person  in  his 
county  to  furnish  him  a  list  of  his  taxable  real  estate  situ- 
ate in  his  county,  and  a  list  of  all  his  taxable  personal 
property  in  the  state  which  shall  be  verified  by  oath,  under  a 
penalty.  The  assessor  shall  deduct  the  amount  of  indebted- 
ness of  such  person  to  creditors  within  this  state  given 
under  oath,  from  the  amount  of  his  solvent  claims,  and  no 
allowance  shall  be  made  by  the  assessor  for  any  amount 
of  indebtedness  over  and  above  the  amount  of  solvent 
claims  returned  to  the  assessor  by  such  person. 


DIGEST  OF  TAX  LAWS— OREGON.  109 

The  assessor  shall  set  down  in  his  assessment  roll,  the  contents  of 
names  of  all  taxable  persons  in  his  county,  a  particular  ^^[*®°^®° 
description  of  the  parcels  of  land  to  be  taxed  ;  the  full  cash 
value  of  each  parcel  of  land  taxed  and  of  all  the  taxable 
personal  property,  and  the  total  valuation  of  all  property 
taxed  real  and  personal. 

The  board  of  commissioners  of  each  county  shall  in  Sep-  Board  of 
tember  in  every  year,  examine  the  assessment  roll  of  their  sioners. 
county,  and  may  make  any  alterations  or  corrections  that 
they  shall  deem  proper. 

They  shall  at  the  same  session  estimate  and  determine 
the  amount  of  moneys  to  be  raised  in  their  county  for 
county  purposes  and  apportion  such  amount,  together  with 
the  amount  of  state  and  school  tax  required  by  law  to  be 
raised  in  their  county. 

Within  thirty  days  after  the  assessment  roll  of  any  county  copy  of  roii 
has  been  examined,  corrected  and  approved  by  the  above  auditor, 
board,  the  county  auditor  shall  transmit  to  the  state  audi- 
tor a  certified  copy  under  the  seal  of  the  board. 

The  state  auditor  on  receiving  such  copies  of  the  assess-  Auditor's 
ment  roll  shall  estimate  the  amount  of  tax  to  be  collected  '^'^'■''^" 
in  each  county  for  state  purposes,  and  make  a  statement 
and  preserve  the  same  in  his  office,  and  also  deliver  a  cer- 
tified copy  of  such  statement  to  the  state  treasurer  who  shall 
record  the  same  and  charge  the  respective  counties  with 
the  amount  of  tax  so  ascertained  to  be  raised  in  each. 

The  county  clerk  of  each  county,  shall,  within  a  stated  fo^omuy^* 
time  after  the  apportionment  of  taxes,  make  a  certificate  treasurer, 
of  the  several  amounts  apportioned  to  be  assessed  on  the 
taxable  property  of  the  county  for  state,  county  and  school 
purposes,  and  deliver  the  same  to  the  county  treasurer  with 
a  transcript  of  the  assessment  roll. 

The  treasurer  of  the  county,  on  receiving  such  certificate  Notice, 
and  roll,  shall  post  public  notice  for  all  assessed  persons  to 
pay  their  taxes  to  him  at  his  office  before  a  stated  time. 

At  the  end  of  that  time  (1st  of  January)  the  said  trea-  ^'.^[jj'/ygjj^ 
surer  shall  return  to  the  county  clerk  a  list  of  the  taxes  laxl's!'"*" 
remaining  unpaid,  with  the  names  of  the  delinquents; 
whereupon  the  clerk  shall  issue  to  the  sheriff  of  the  county 
a  certified  copy  of  said  list  and  names,  with  a  warrant 
attached,  commanding  the  sheriff  to  collect  the  taxes 
charged  in  said  list,  by  demanding  payment  of  the  persons 
charged  therein,  and  making  sale  of  the  goods  and  chattels 
of  such  persons  if  necessary ;  and  that  he  pay  over  the 
moneys  collected  by  him  by  virtue  of  the  warrant  to  the 
county  treasurer,  and  return  said  warrant,  with  the  afore- 


110 


DIGEST  OF  TAX  LAWS— PENNSYT.VANIA. 


ShCTiffto 
asBess  and 
collect 
taxes  in 
certaiu 
case». 


said  ]ist  and  an  account  of  his  acts  thereon,  to  the  county 
court  by  a  time  specified. 

Any  time  within  six  months  preceding  the  time  for 
assessing  property  for  taxes  by  the  proper  assessor  in  any 
county,  any  person  desirous  of  taking  or  driving  any 
horses,  cattle  or  other  stock  from  this  to  any  other  state, 
may  make  application  to  the  sheriff  of  any  county  in 
which  such  property  may  be  found,  and  upon  such  assess- 
ment the  person  making  application  may  thereupon  pay  to 
such  sheriff  the  amount  of  taxes  so  assessed,  and  taice  his 
receipt  therefor,  which  receipt  shall  specify  the  property  on 
which  such  taxes  may  have  been  assessed. 


Tax  offlwrss. 


County 
rates  and 
levies. 
County 
commis- 
sioners to 
make  esti- 
mate. 
Duties  of 
assessors. 


List. 


Assess- 
ment. 


PENNSYLVANIA. 

state  Treasurer. 

Board  of  Revenue  Commissioners. 

Board  of  Revision. 

County  Commissioners. 

County  Court  of  Quarter  Sessions. 

County  Treasurer. 

County  Assessors  and  Assistants. 

Collectors  of  County  Rates  and  Levies. 

Supervisors  of  Townships. 

Overseers  of  the  Poor. 

Township  Assessor. 

Collector  of  Township  Rates  and  Levies. 

The  commissioners  of  every  county  shall,  at  their  first 
meeting  after  the  general  election  in  each  year,  proceed  to 
make  an  estimate  of  the  probable  expense  of  the  county 
for  the  ensuing  year. 

The  assessors  of  the  several  counties  shall,  on  the  receipt 
of  precepts  from  the  commissioners  of  the  counties,  pro- 
ceed to  take  the  names  of  all  the  taxable  inhabitants  within 
their  respective  wards,  townships  and  districts,  and  also  all 
the  following  real  property,  viz.  : 

All  houses,  lands,  lots  of  ground  and  ground  rents,  mills 
and  manufactories  of  all  descriptions ;  all  furnaces,  forges, 
bloomeries,  distilleries,  sugar  houses,  malt  houses,  brew- 
eries, tan  yards  and  ferries. 

And  personal  property,  viz. : 

All  horses,  mares,  geldings  and  cattle  over  four  years. 

All  offices  and  posts  of  profits,  professions,  trades  and 
occupations,  and  all  single  freemen  above  twenty-one  3^ears 
who  shall  not  follow  any  occupation  or  calling. 

When  the  returns  of  the  assessors  sliall  be  rectified,  if 
necessary,  the  commissioners  shall  proceed  to  assess  the 
proportion  of  every  ward,  township,  and  district  according 


DIGEST  OF  TAX  LAWS— PENNSYLVANIA.  m 

to  the  adjusted  valuation  of  the  taxable  property  and  other 
subjects  of  taxation,  in  such  ward,  township  and  district; 
provided  that  no  tax  in  any  county  shall  in  one  year 
exceed  the  rate  of  one  cent  in  every  dollar  of  such  adjusted 
valuation,  and  shall  be  lowered  in  due  proportion,  as  the 
tax  on  property  shall  be  lower  than  one  cent  in  the  dollar. 

When  the  proportions  of  the  several  wards,  townships  Transcripta 
and  districts  shall  be  ascertained,  the  commissioners  of  the  mental 
respective  counties  shall  cause  accurate  transcripts  of  tlie 
assessments  to  be  made  out,  and  transmit  them  to  the  re- 
spective assessors  by  a  stated  time,  together  with  a  state- 
ment of  the  rate  per  cent,  and  the  day  of  appeal  fixed  by 
them. 

The  several  assessors  shall,  on  receipt  of  such  transcripts,  AsscBsorsto 
give  notice  at  least  five  days  before  the  day  of  appeal  to  orass^M-"^" 
every  taxable  inhabitant  in  the  respective  ward,  township  "^®°^- 
or  district,  of  the  sum  for  which  he  stands  rated,  and  the 
rate  per  cent  of  such  amount,  and  the  time  and  jDlace  for 
such  appeal. 

The  commissioners  of  the  respective  counties  shall  also  commis- 
advertise  in  one  or  more  newspapers,  at  least  three  weeks  give  notice 
before  the  day  of  appeal,  of  the  time  and  place  fixed  for  "^"pp^**'- 
such  appeal. 

The  several  assessors  shall,  in  each  of  the  two  years  sue-  Assessors  to 
cceding  the  triennial  assessment,  give  notice  to  the  taxable  fn^ceruiiT 
inhabitants  in  like  manner  as  after  the  triennial  assessment,  "^'^'*- 
but  in  the  following  cases  only,  viz. : 

In  the  case  of  real  property  where  buildings  or  other 
improvements  have  been  destroyed  since  such  triennial 
assessment,  and  in  the  case  of  personal  property,  offices, 
professions,  trades  and  occupations,  where  there  has  been 
any  alteration  in  the  assessment,  occasioning  a  different 
valuation  from  the  former  year,  and  also  where  persons 
have  come  to  inhabit  in  the  county  since  such  triennial 
assessment. 

At  the  time  and  place  fixed  for  the  appeal,  which,  in  each  Appoai. 
of  the  two  years  after  the  triennial  assessment,  shall  be  held 
in  the  commissioners'  office  of  the  proper  county,  the  com- 
missioners shall  attend  and  hear  all  persons  who  may  apply 
for  redress,  and  grant  such  relief  as  to  them  shall  appear 
just  and  reasonable;  provided,  that  the  commissioners  shall 
not  make  any  allowance  or  abatement  in  the  valuation  of 
any  real  estate  in  any  other  year  than  that  in  which  the 
triennial  assessment  is  made,  excepting  where  buildings  or 
other  improvements  have  been  destroyed  subsequently  to 
such  triennial  assessment. 


112 


DIGEST  OF  TAX  LAWS— PENNSYLVANIA. 


Assessors 
to  attend 
appeal. 
Assess- 
ments regu- 
lated. 

Duplicates 
of  assesa- 
ments. 

Commis- 
sioners to 
hear  appeals 
at  any  time 
when  in 
session  be- 
fore pay- 
ment of  tax. 


Collector  of 
county 
rates  and 
levies  ap- 
pointed by 
commis- 
sioners. 


Commis- 
sioners' 
warrants 
with  dupli- 
cate to 
collectors. 


Goods  and 
chattels 
sold  to  pay 
tax,  or  de- 
linquent 
imprisoned. 


Assess- 
ment, 

where  man- 
sion house 
is  situated. 


Township 
kates  and 

LBVIES. 

Supervisors 
to  lay  as- 
sessment. 


The  several  assessors  shall  attend  the  meeting  to  prevent 
impositions  on  the  commissioners  by  the  persons  appealing. 

Immediately  after  the  appeals  are  over,  the  commis- 
sioners shall  proceed  to  regulate  the  assessments  accord- 
ing to  the  alterations  made,  and  cause  their  clerks  to  make 
duplicates  in  such  form  as  the  commissioners  may  direct. 

The  commissioners  shall  hear  appeals  at  any  subsequent 
time  when  they  may  be  in  session,  previous  to  the  pay- 
ment of  the  tax,  and  to  make  such  alterations  as  they 
might  have  done  on  the  regular  day  of  appeal ;  provided 
that  no  such  appeal  shall  be  heard  unless  the  appellant 
shall  have  given  due  notice  thereof  to  the  assessor  of  the 
proper  ward,  township  or  district. 

Every  assessor  shall,  on  or  before  the  day  of  appeals  in 
every  year,  return  the  names  of  two  citizens  of  his  ward, 
township  or  district,  to  the  commissioners  of  the  respec- 
tive county,  one  of  whom  so  returned  may  be  appointed, 
by  such  commissioners,  the  collector  of  the  county  rates 
and  levies  for  such  ward,  township  or  district,  without 
requiring  the  bond  or  mortgage  or  other  security,  as  in 
the  case  of  collectors  of  township  rates  and  levies,  pro- 
vided, the  collector  owns  a  freehold  estate,  which  shall 
be  sufficient  security  for  the  faithful  performance  of  his 
duties.  The  commissioners,  however,  shall  not  be  con- 
fined in  their  appointment  to  the  names  returned  by  the 
assessors. 

The  commissioners  of  each  county  shall  issue  their 
warrants  with  the  duplicate  aforesaid,  to  the  respective 
Collectors  of  county  rates  and  levies,  therein  authorizing 
and  requiring  them  to  demand  and  receive  from  every 
person  named  in  the  duplicate  the  sum  wherewith  he 
stands  charged. 

By  neglect  or  refusal  to  pay  tax,  the  goods  and  chattels 
of  delinquent  shall  be  distrained  and  sold  by  collector, 
and  in  default  of  the  same,  delinquent  shall  be  imprisoned 
in  jail  until  tax  and  costs  are  jDaid,  or  he  is  discharged  by 
law. 

The  assessors  of  the  several  counties  ■  shall,  on  seated 
lands,*  make  the  assessment  in  the  township  in  which  the 
mansion  house  is  situated  ;  where  township  lines  divide  a 
tract  of  land. 

It  shall  be  lawful  for  the  supervisors  of  any  township  to 
lay  an  assessment  not  exceeding  one  cent  on  the  dollar  upon 
real  and  personal  estate,  offices,  trades  and  occupations,  for 

*  Occupied  lands ;  as  unseated  lands  mean  unoccupied.  See  BlackweUs 
Tax  Titles. 


DIGEST  OF  TAX  LAWS— PEXXSYLVANIA. 


113 


the  purpose  of  laying  out,  opening,  making,  amending  oi 
repairing  of  roads  and  highways,  and  for  the  making  and 
repairing  of  bridges,  and  for  such  other  purposes  as  may 
be  authorized  by  law. 

It  shall  be  lawful  for  the  overseers  of  the  poor  of  any 
township,  having  first  obtained  the  approbation  of  any 
two  justices  of  the  peace  of  the  county,  to  lay  a  rate  or 
assessment,  not  exceeding  one  cent  on  the  dollar,  at  one 
time,  upon  all  real  and  personal  estate  in  such  township. 

In  every  case  in  which  a  rate  or  assessment  shall  be 
laid  for  township  purposes,  the  same  shall  be  levied  upon 
tlie  basis  of  the  last  adjusted  valuation,  made  as  aforesaid 
for  the  purposes  of  regulating  county  rates  and  levies. 

The  supervisors  and  overseers  respectively  laying  such 
rate  or  assessment  shall  take  to  their  assistance  the  town- 
ship assessor,  who  shall  furnish  a  correct  copy  of  the  last 
adjusted  valuation  in  the  township,  and  give  his  aid  in 
making  such  assessment. 

The  supervisors  and  overseers  of  every  township  shall 
cause  the  rates  or  assessments  laid  by  them  respectively,  to 
be  entered  in  books  to  be  prepared  for  that  purpose,  which 
fihall  be  signed  by  them  respectively  and  deposited  with 
the  town  clerk,  if  there  be  one  in  the  township  ;  if  not,  it 
shall  remain  with  the  supervisors  or  overseers  respectively, 
and  those  having  charge  shall  permit  any  person  charged 
with  township  rates  and  levies  to  inspect  the  same  without 
fee  and  give  copies. 

The  supervisors  and  overseers  of  every  township  shall, 
annually,  appoint  some  inhabitant  of  the  township  to  be 
collector  of  the  township  rates  and  levies  who  shall  give 
bond  with  surety  or  bond  with  mortgage  of  real  estate. 
They  shall  cause  duplicates  to  be  made  of  the  rates  and 
assessments  made  by  them  respectively,  which  they  shall 
sign,  and  shall  issue  their  warrant  with  such  duplicates  to 
the  collector,  requiring  him  to  demand  and  receive  from 
every  person  named  in  the  duplicate,  the  sum  wherewith 
such  person  stands  charged. 

On  neglect  or  refusal  of  payment  of  the  sum  charged  to 
persons  for  township  rates  and  levies,  it  shall  be  lawful  for 
the  collector  to  levy  the  same  by  distress  and  sale  of  the 
goods  and  chattels  of  such  person;  and  in  default  of  said 
goods  and  chattels,  imprison  such  person  in  jail  until  the 
amount  and  costs  are  paid. 

It  shall  be  lawful  for  any  person  aggrieved  by  such  rate 

or  assessment  to  apply  by  petition  to  tlie  next  court  of 

quarter  sessions  of  the  respective  county,  who  shall  have 

power  to  take  such  order  thereupon  as  shall  be  expedient, 

15 


Ovpreeers 
of  poor  to 
lay  nseess- 
meuts. 


Asscpsmeiit 
levied  on 
basis  of  last 
adjusted 
valuation. 

Punervisors 
and  over- 
seers with 
township 
asscasor  to 
lay  assess- 
ment. 

Assess- 
ments 
entered  in 
books. 


i 


Supervisors 
and  over- 
seers to 
appoint 
collector  of 
township 
rates  and 
levies. 


Goods  and 
chattels 
»(ild  to  pay 
tax.  or 
person  im- 
prisoned. 


Court  of 
quarter 
soMions  to 
hear  ap- 
peals. 


114 


DIGEST  OF  TAX  LAWS— PENNSYLVANIA. 


\ 


Sunervlsors 
ana  over- 
Beers  to 
colli'Ct  in 
certain 
cases. 

Collector  or 
assessor 
refusing  to 
serve ; 
penalty. 


Certificate 
of  coniinis- 
Bioners. 


State 

TAXBS. 

Duties  of 
assessors 
and  assLst- 
ants. 


AsBessors 
to  Kive 
notice  of 
UfiseBsment, 


and  the  same  shall  conclude  and  bind  all  parti(,\s.  A  judge 
of  the  above  court  may  order  stay  of  proceedings  lor  col- 
lection of  the  sum  charged  until  the  appeal  be  determined. 

If  there  be  no  township  treasurer,  the  supervisors  and 
overseers  of  the  poor,  or  some  person  authorized  by  them 
respectively,  shall  collect  the  township  rates  and  levies  by 
them  respectively  laid. 

If  any  person  appointed  collector  from  whom  security 
shall  not  be  required,  or  if  any  assessor  shall  refuse  to 
serve,  he  shall  forfeit  and  pay  the  sum  of  twenty  dollars : 
provided  that  no  person  who  shall  have  served  as  collector 
or  assessor  shall  be  appointed  or  chosen  for  the  second  term, 
without  his  consent,  for  the  term  of  ten  years. 

The  commissioners  shall,  within  three  months  from  the 
delivery  of  the  duplicate  to  the  collector,  file  a  certificate 
in  the  office  of  the  prothonotary  of  the  court  of  common 
pleas  of  the  county,  stating  the  amount  due  and  unpaid  by 
such  collector;  and  the  prothonotary  shall  enter  the  same 
on  his  docket,  which  certificate  shall,  from  such  entry, 
have  the  same  operation  and  effect  as  a  judgment  of  said 
court,  and  execution  may  be  issued  in  like  manner  as  on 
judgments  for  the  amouni;  remaining  unpaid  at  any  time 
after  the  entry  aforesaid.  All  boroughs  and  townships 
shall  bo  separate  and  independent  of  each  other  in  the 
assessment  of  county  rates  and  levies;  and  shall  elect  their 
own  assessors  and  other  officers  who  shall  have  the  same 
powers  in  discharge  of  their  duties  as  are  exercised  by 
township  assessors  in  relation  to  assessment  of  county  rates 
and  levies. 

The  assessors  and  assistant  assessors  of  the  counties,  in 
the  receipt  of  the  precepts  issued  by  the  commissioners, 
shall  proceed  to  ascertain  the  amount,  description  and  value 
of  the  several  objects  of  taxation  according  to  the  best 
information  to  be  obtained  by  them,  and  make  out  a  full 
statement  thereof,  and  return  it  to  the  commissioners;  and 
if  they  fail  to  obtain  a  correct  or  special  description,  they 
shall  return  the  aggregate  value  thereof,  as  nearly  as  they 
can  ascertain  the  same ;  and  in  all  cases  the  estimates  of 
the  assessors,  when  practicable,  shall  be  made,  as  they 
would  appraise  the  same  in  payment  of  a  just  debt  from  a 
solvent  debtor :  provided,  if  any  taxable  person  shall  swear 
that  the  value  of  his  taxable  estate  does  not  exceed  a  cer- 
tain sum,  the  assessors  shall  value  the  property  at  such 
sum. 

The  assessors,  after  completing  said  assessments,  shall 
give  notice  to  such  of  the  persons  so  assessed  in  the  man- 
ner required  in  relation  to  county  rates  and  levies,  and  the 


DIGEST  OF  TAX  LAWS  — PENNSYLVANIA.  115 

appeal  and  proceedings  shall  also  be  regulated  in  the  same 
manner  as  in  those  cases. 

The  commissioners  of  each  county  shall  make  out  and  statement 

/»i  •  1       1  PI  r>     ^       oicommis- 

nle  with  the  treasurer  oi  the  county,  a  statement  of  the  sioncra. 
amount,  description  and  value  of  tlie  real  and  personal 
property,  trades,  occupations,  professions  and  oflices  made 
taxable  with  the  statement  of  tiie  sum  assessed  for  the  use 
of  the  state,  with  the  apportionment  of  the  same  among  tlie 
wards,  districts  and  townships;  a  similar  statement  shall  be 
made  out  and  certified  under  seal  by  the  commissioners  of 
the  county  and  transmitted  annually  to  the  auditor  general.  ^ 

The  treasurer  of  each  countj^  shall  annually,  at  a  stated  Sfatement^ 
time,  furnish  to  the  auditor  general,  a  statement  of  the 
amount  received  by  him  for  the  use  of  the  state,  and  settle 
his  account  with  the  auditor  general,  and  the  treasurer  shall 
then  pay  into  the  state  treasury,  the  amount  so  received 
by  him. 

The  commissioners  of  the  proper  county,  and  the  super-  Abatemont 
visors  and  overseers  of  the  poor  of  the  proper  township,  as  oneratlons 
the  case  may  be,  shall  at  all  times  make  abatement  or  exon-  *^'""'"  ^''^*'^* 
orations  for  mistakes,  indigent  persons,  unseated  lands,  &c., 
as  shall  appear  just  and  reasonable  to  them ;  and  the  com- 
missioners shall  direct  their  clerk  to  enter  in  a  book  the 
names  of  all  persons  abated  or  exonerated,  together  with  the 
reason  why,  the  amount  and  date  when  made,  and  give 
the  collector  a  certificate  directed  to  the  county  treasurer, 
Btating  the  nature  of  the  tax,  and  the  amount  exonerated, 
in  order  to  make  a  settlement  accordingly,  and  the  same 
course  shall  be  pursued  by  the  supervisors  and  overseers 
of  the  poor  with  respect  to  exonerations  of  township  rates 
and  levies. 

Should  any  county  assess  and  collect  for  state  purposes  Faiinro  to 
A  less  amount  than  the  appropriations  made  to  the  said  of'stnte^tax 
county  for  academies,  female  seminaries,  and  for  common  ^o""  certain 

11  1-1  ■         n  -T  1    Piirposes. 

cchooi  purposes,  tlie  said  counties  tailing  so  to  assess  and 
collect  the  state  tax  aforesaid,  shall  make  up  and  pay  the 
eaid  difference  out  of  their  county  treasury. 

The  county  coinraissioners  shall   compose  a  board  of  Jlfvufo^ 
revision,  of  which  the  commissioner  holding  the  oldest  cer- 
tificate of  election  shall  be  the  president.     They  shall  each 
make  oath  that  they  will  revise,  correct  and  equalize  the 
valuation  of  all  taxable  property  in  their  county. 

The  county  commissioners  of  the  several   counties   as  stntcment 
soon  as  the  assessors  of  the  several  districts  and  townships  commit ^ 
in  their  respective  counties  have  made  their  returns,  shall, 
by  advertisement  in  two  newspapers,  or  if  there  be  none, 
by  handbills,  publish  a  statement  showing  the  aggrej^ate 


siunurs. 


116 


DIGEST  OF  TAX  LAWS— PENNSYLVANIA. 


Any  person 
to  examino 
return. 


Duties  of 
board  of 
reviBion. 


Board  of 
revenue 
commis- 
sioners. 


value  and  assessments  of  each  assessor  in  the  county  on 
property  taxable  for  county  purposes,  upc^n  mortgages, 
moneys  at  interest,  debts  due  from  solvent  debtors,  stocks, 
loans  and  investments  in  corporations  of  other  states,  upon 
household  furniture,  and  upon  watches,  uj)on  all  salaries 
and  emoluments  of  office,  and  all  persons,  trades,  occupa- 
tions and  professions  ;  and  will  also  show  the  whole  amount 
of  taxes  assessed  on  each  ward,  district  and  township  in  the 
county  ;  and  at  the  time  and  in  the  manner  herein  provided 
for  publishing  said  statements,  the  county  commissioner 
shall  also  give  public  notice  of  a  day  for  finally  determining 
whether  any  of  the  valuations  of  the  assessors  have  been 
made  below  a  just  rate  according  to  the  meaning  and  inten- 
tion of  this  act. 

From  the  time  of  publishing  the  returns  of  the  assessors 
until  the  day  appointed  for  finally  determining  whether  any 
valuation  of  the  assessors  has  been  made  too  low,  any  taxa- 
ble inhabitant  of  the  county  shall  have  the  right  to  examine 
the  said  return  in  the  commissioner's  office. 

The  board  of  revision  in  each  county  shall,  on  receiving 
the  returns  of  the  assessors,  proceed  to  examine  and  inquire 
whether  the  same  have  been  made  conformably  to  law,  and 
whether  all  property  to  be  valued  for  taxation  for  state 
and  county  purposes,  has  been  valued  at  a  sum  the 
same  would  on  notice  bring  at  public  sale.  They  shall 
consider  the  written  communication  of  any  taxable  inhabi- 
tant relative  to  any  property  which  he  shall  believe  to  have 
been  reduced  too  low ;  and  on  the  day  appointed  for  deter- 
mining whether  any  property  has  been  reduced  too  low,  or 
reduce  the  same  if  too  high,  they  shall  proceed  to  raise  the 
valuation  of  any  property  reduced  too  low,  and  if  they 
cannot,  on  the  day  appointed,  revise,  raise  and  equalize  the 
valuation  of  all  property  which  they  shall  believe  to  have 
been  reduced  too  low,  they  may  adjourn  from  day  to  day, 
until  the  whole  of  such  valuation  shall  have  been  revised, 
raised  and  equalized. 

When  the  whole  of  the  valuation  of  the  assessor  shall 
have  been  raised,  revised  and  equalized,  the  same  proceed- 
ings shall  be  had  in  reference  to  notice,  appeals  and  cor- 
rections now  had  by  the  laws  of  this  state,  excepting  only 
that  the  board  of  revision  instead  of  the  county  commis- 
sioners shall  hear  and  decide  upon  all  appeals. 

For  equalizing  the  assessment  and  taxes  for  the  use  of 
the  commonwealth,  in  the  difierent  counties  thereof,  the 
president  and  associate  judges  of  the  courts  of  common 
pleas  of  each  judicial  district  shall  appoint  one  person  ;  and 
the  persons  thus  appointed  and  the  state  treasurer  shall 


commis- 
sioners. 


DIGEST  OF  TAX  LAWS— PENNSYLVANIA.  II7 

constitute  a  board  of  revenue  commissioners,  to  meet  bien- 
nially at  Harrisburgh  as  soon  as  the  assessments  shall  have 
been  made  in  the  several  counties,  on  a  day  to  be  fixed  by 
the  state  treasurer,  who  shall  be  president  of  the  board. 
The  board,  before  proceeding  to  its  duties,  shall  be  sworn 
to  support  the  constitution  of  the  state,  and  act  with  fidelity 
and  impartiality. 

The  county  commissioners  of  the  several  counties  shall,  statement 
before  the  meeting  of  the  said  revenue  commissioners,  fur-  commis-^ 
nish  the  state  treasurer  with  a  statement,  under  oath,  of  the  *'°'^<^'''- 
returns  made  by  the  assessor,  of  the  value  in  the  aggregate 
of  all  the  property  liable  to  state  tax  in  the  said  counties, 
respectively,  distinguishing  real  from  personal  estate  ;  which 
statements  shall  be  submitted  to  the  board  of  revenue  com- 
missioners, as  soon  as  organized ;   and  the  county  commis- 
sioners and  other  city,  county,  or  township  officers,  on 
being  required,  shall  furnish  answers,  under  oath,  to  such 
interrogatories  or  inquiries  as  may  be  addressed  to  them  by 
the  said  board. 

The  said  board  of  revenue  commissioners,  when  duly  Duties  of 
organized,  shall  proceed  to  ascertain  and  determine  the  fair  re'venue 
and  just  value  of  the  taxable  property  in  Philadelphia  and 
the  several  counties  of  the  state,  adjusting  and  equalizing 
the  same  as  far  as  possible,  so  as  to  make  all  taxes  bear 
as  equall}''  as  practicable  upon  all  the  property  in  the  state 
in  proportion  to  its  actual  value  ;  and  they  shall  then  make 
a  fair  record  of  the  said  valuation  in  duplicate,  and  file  one 
copy,  signed  by  the  revenue  commissioners,  with  the  state 
treasurer,  and  one  with  the  auditor-general,  to  be  and  re- 
main as  the  valuation  of  said  property  till  the  next  meeting 
of  the  board. 

Whenever  the  said  board  shall,  to  equalize  the  taxation  state  tsi 

•  •   •  .  Collected  OQ 

in  the  several  cities  and  counties  of  the  state,  reduce  the  reduced 
aggregate  valuation  of  property  in  such  city  or  county,  exccss'of' 
such  city  or  county  may  proceed  to  collect  the  state  tax  as  pajj^for" 
fixed  by  law,  upon  the  aforesaid  aggregate  valuation  ;  and  comity 
there  shall  be  paid  into  the  state  treasury,  for  state  purposes,  p^'T'"""" 
the  quota  of  such  city  or  county,  based  on  such  reduced 
valuation ;  and  the  tax  levied  by  reason  of  the  excess  valu- 
ation merely,  shall  be  received  by  such  city  or  county  as 
county  tax,  and  for  county  purposes. 

In  case  the  assessed  valuation  of  property  in  any  county  exccm  of 
shall  hereafter  exceed  the  aggregate  valuation  of  property  vi^ultLn 
in  such  county  as  may  be  established  by  the  board  of  patevafil^*^ 
revenue  commissioners,  said  excess  valuation  shall  not  be  D"'J^*"'\^'** 
exempt  from  taxation  for  state  purposes,  but  the  valuation  not  exen'ipt 
for  the  several  counties  fixed  by  said  commissioners  shall  u^""  '"^'^' 


118 


DIGEST  OF  TAX  LAWS— PENNSYLVANIA. 


ARarregate 
viiluution 
treated  as  a 
minimutn 
valuation. 
Precept  of 
state  trea- 
surer to 
county 
com  til  is- 
sioners  to 
aHse^s  aud 
collect 
state  taxes, 
and  his 
transmis- 
sion of 
amount  of 
increased 
Yaluatiou. 


Tares  col- 
lected. 


Abatement 
of  five  per 
cent. 


be  treated  as  a  minimum  valuation,  below  which  the  aggre- 
gate amount  of  assessments  in  the  respective  counties  shall 
not  descend. 

The  state  treasurer,  on  receipt  and  filing  of  said  record 
shall  forthwith  transmit  to  the  (^mmissioners  of  each  county 
a  copy  of  the  valuation  of  the  property  of  said  county,  and 
issue  his  precept  requiring  said  commissioners  to  assess 
and  collect  the  state  tax  in  their  respective  counties,  on  the 
amountof  the  valuation  so  transmitted  ;  provided,  that  when- 
ever the  said  revenue  commissioners  shall  find  it  necessary  to 
increase  the  aggregate  value  of  the  assessable  property  in 
any  county  in  order  to  equalize  taxation,  the  state  treasurer 
slmll  forthwith  transmit  to  the  county  commmissioners  of 
said  county  the  amount  of  such  increased  valuation  ;  and 
the  said  county  commissioners,  on  the  receipt  thereof,  shall 
forthwith  add  to  the  valuation  of  the  taxable  property  of 
each  tax-payer  of  said  county  such  a  proportion  of  said 
valuation  as  shall  be  expressed  by  a  fraction,  of  which 
the  numerator  shall  be  the  aggregate  increase  of  the  valu- 
ation for  said  county,  expressed  in  numbers  as  reported 
by  its  county  commissioners  to  the  state  treasurer;  pro- 
vided, that  said  revenue  commissioners  shall  be  confined 
exclusively  to  the  evidence  received  from  citizens,  officers, 
and  records  of  the  respective  counties,  in  adjusting  the 
aggregate  value  of  the  taxable  property  of  the  counties 
respectively. 

The  commissioners  of  the  several  counties  shall  cause 
to  be  collected  the  taxes  as  aforesaid  adjusted  and  assessed  ; 
and  the  respective  county  treasurers  shall  pay  over  the 
same  as  fast  as  collected  to  the  state  treasurer;  and  if  the 
quota  of  any  county  be  not  paid  over  before  the  second 
Tuesday  in  January  in  each  year,  to  the  state  treasurer, 
then  the  amount  remaining  unpaid,  after  deducting  com- 
missions for  collecting  the  same,  shall  be  charged  against 
said  county  on  the  books  of  the  state  treasurer,  and  shall 
bear  an  interest  of  five  per  cent  till  paid. 

If  any  county  shall  pay  into  the  state  treasury  its  quota 
of  tax  levied  on  its  said  adjusted  valuation  fifteen  days 
before  the  1st  of  August,  in  any  year,  such  county  shall 
be  entitled  to  an  abatement  of  five  per  cent  on  the  amount 
so  paid  ;  and  any  state  tax  remaining  unpaid  by  any  indi- 
vidual or  corporation,  after  said  tax  is  due  and  payable  by 
said  county  to  the  state,  shall  bear  an  interest  of  six  per 
cent,  and  be  a  lien  on  the  estate  on  which  it  is  charged,  till 
fully  paid  and  satisfied,  and  the  treasurer  of  each  county, 
incorporated  city,  district  and  borough  of  this  state,  on  the 
payment  of  any  dividend  of  interest  to  any  holder  or  agent 


DIGES-PUF  TAX  LAWS— PENXSTLVANIA.  119 

claiming  the  same,  on  any  scrip,  bond  or  certificate  of  in-  Tax  assees- 
debtedness  issued  by  said  city,  district  and  borough,  shall  naiTahiTof 
assess  the  tax  herein  made  and  provided  for  state  purposes  boDd"r?^r- 
upon  the  nominal  value  of  every  said  evidence  of  debt :  V^^'^^?  °f 

•  1  iiiiii  -1  1  indebted- 

said  tax  to  be  aeaucted  by  said  treasurer  on  the  payment  ness. 
of  any  interest  or  dividend  aforesaid,  and  the  same  shall  be 
held  by  him,  until  paid  over  to  the  state  treasurer. 

Each  assessor  within  the  commonwealth,  at  the  time  of  ^emand"^  *° 
making  the  assessments  in  his  ward,  borough  or  township,  written 
shall  require  every  person,  firm  and  partnership,  and  the  ofaKgre" 
president,  secretary,  cashier  or  treasurer  of  every  company  fmountof 
or  corporate  body,  subject  to  taxation  therein,  to  deliver  "^^pey 
him  a  statement,  in  writing  (or  partly  written  and  partly  solvent 
printed),  showing  the  aggregate  amount  of  money  due  and  *^'^''"*'^^- 
owing  by  solvent  debtors  to  such  person,  partnership,  firm, 
company  or  corporate  body,  whether  on  mortgage,  judg- 
ment, decree,  bond,  note,  contract,  agreement,  accounts  and 
settlements  in  the  orphans'  courts  and  courts  of  common 
pleas,  and  other  accounts,  excepting  executory  contracts 
and  agreements,  where  possession  has  not  been  delivered  to 
the  vendee  under  such  contracts  or  agreements,  and  except- 
ing notes,  contracts,  or  accounts  for  work  or  labor  done, 
and  bank  notes,  whether  payable  on  demand,  or  at  any 
specified  time  past,  present  or  future,  or  whether  the  time  of 
payment  be  specified  or  not,  and  whether  containing  an 
agreement  to  pay  interest  or  not,  whether  written  or  verbal ; 
and  also  the  amount  of  all  shares  or  stocks  held  or  owned 
by  such  person,  company,  firm,  or  corporate  body,  in  any 
bank,  institution  or  compan}--,  now  or  hereafter  incorpo- 
rated in  pursuance  of  any  law  of  any  other  state  or  govern- 
ment, and  all  public  loans  or  stocks  whatever,  except  those 
issued  by  this  commonwealth,   and  all  money  loaned  or 
invested  on  interest  in  any  other  state,   and  the  several 
items  aforesaid'  composing  such  aggregate ;  provided,  that 
this  section  sliall  not  be  construed  to  require  any  state- 
ment of  notes  discounted  or  negotiated,  or  held  by  any 
banking  institution. 

Each  person,  the  president,  secretary  or  treasurer  of  stjitcments 
each  company,  and  some  member  of  each  firm  or  partner-  irvered^nd 
ship,  from  whom  statements  may  be  required  as  above,  bcTorrect.** 
shall,  within  fifteen  days  after  being  so  required  by  the 
assessors,  respectively  make  out  and  deliver  to  such  as- 
sessor the  statement  or  statements  aforesaid ;  and  the  person 
making  such  statement  shall  certify  that  the  same  is  true 
and  correct;  and  if  any  of  the  aforesaid  parties  shall  refuse  if  person 

•       i  1  111  1    ncijloct  or 

or  neglect  the  required  statement,  the  assessor  shall  proceed  refuse, 
to  make  out,  from  the  best  means  in  his  power,  a  statement  """'*«"■  ^ 


120 


DIGEST  OF  TAX  LAWS— PENNSYLVANIA. 


make  out 
Btatumout. 

If  person 
fail  to  make 
Btatemeut, 
penalty. 


Statements 
returned  by 
assessor  to 
county 
Commis- 
sioners. 


Assessment 
by  com- 
missioners. 


Proviso. 


County 
commis- 
sioners  to 
issue  pre- 
cept to 
assessors. 


of  money  or  stock  specified  above,  owned  by  such  person, 
firm,  partnership,  company  or  corporation. 

If  the  above  icquired  persons  do  not,  in  their  statements, 
set  forth  the  full  aggregate  amount  of  their  money  or 
stock  as  required,  they  shall  respectively  forfeit  the  sura 
of  one  hundred  dollars;  the  said  statement,  however,  is 
not  required  to  exhibit  more  or  other  facts  than  the  whole 
or  aggregate  amount  of  the  money  or  stock  specified  as 
above. 

Each  assessor  shall,  at  the  time  he  is  required  to  make 
return  to  the  county  commissioners  of  other  property 
assessed  by  him,  make  return  of  the  statements  received 
and  made  out  by  him,  in  pursuance  of  the  above  provi- 
sions ;  and  the  money  and  stock  specified  above,  ascer- 
tained, and  from  the  statements  aforesaid,  shall  be,  by  the 
county  commissioners  assessed  and  taxed  in  the  same  man- 
ner, for  the  same  purposes,  and  at  the  same  rates  as  are 
specified  and  provided  for  the  assessment  of  money  and 
stock  in  the  act  of  the  29th  of  April,  184A  (providing  for 
a  tax  of  one  and  a  half  mills  on  each  one  per  cent  of  the 
dividend  or  profit  on  the  capital  stock  of  all  banks,  insti- 
tutions and  companies  incorporated  by  this  commonwealth, 
where  there  is  a  diviedud  or  profit  on  such  stock  of  six 
per  cent  per  annum,  or  more ;  and  where  there  is  no  divi- 
dend or  profit  declared  or  the  dividend  or  profit  is  less 
than  six  per  cent  per  annum,  then  the  treasurer  or  cashier 
is  to  transmit  to  the  treasurer  a  sum  equal  to  three  mills  on 
every  dollar  of  the  value  of  the  capital  stock,  estimated  at 
its  actual  value  in  cash),  provided,  that  in  case  any  person, 
any  member  of  any  firm  or  partnership,  any  president, 
secretary,  cashier  or  treasurer  of  any  company  or  corporate 
body  shall  refuse  or  neglect  to  make  any  statement,  as 
hereinbefore  required,  the  county  commissioners  shall  add 
to  the  amount  returned  by  the  proper  assessor  of  money 
and  stock  as  aforesaid,  owned  by  any  such  person  or  com- 
pany, firm  or  corporate  body,  an  amount  equal  to  fifty  per 
cent  thereon,  and  shall  then  proceed  to  levy  the  tax  afore- 
said upon  the  whole  amount  thereof. 

Within  four  weeks  after  the  general  election,  the  county 
commissioners  shall  issue  their  precept  to  the  assessors 
of  the  respective  townships,  wards  and  districts,  who  shall, 
within  sixty  days  thereafter,  make  out  and  return  a  per- 
fect list  of  all  the  taxable  inhabitants  of  their  wards,  town- 
ships and  districts,  respectively,  and  all  taxable  property 
and  valuation  of  the  same ;  said  value  to  continue  till  the 
next  triennial  assessment,  at  which  time  the  assessment 
shall  be  made  by  the  assessors  and  assistant  assessors. 


DIGEST  OF  TAX  LAWS— PENNSYLVANIA.  121 

K  the  assessors  shall  believe  that  any  person  or  corpo-  if  return  be 
ration  has  rendered  a  false  return  or  not  made  a  full  dis-  gegH)r"io 
closure,  they  shall  return  what  they  believe  to  be  the  full  ^^"^  ^'^ 
value   and   amount    to  the  commissioners  of  the   proper 
county,  and  such  person  or  corporation  may  appeal  to  the 
county  commissioners  who  may  abate  the  assessment  on 
evidence  of  appellant  or  other  evidence. 

If  the  assessors  and  assistant  assessors  do  not  rate  all  do^^f.i'^ate 
objects  of  taxation  at  the  actual  value  and  at  the  rates  and  J^'J,?^'''*' 
prices  for  which  they  would  bona  fide  sell,  the  county  com-  actual 
missioners  on  the  return  of  the  said  assessors  to  their  olhcc,  nfi'sstoner™" 
shall  raise  or  reduce  the  said  value  to  the  true  standard.  ^^  t^^ug"'"*' 
The  commissioners  shall  not  impose  a  different  rate  per  standard, 
centum  on  different  townships  in  their  county,  but  the 
same  shall  be  equal  throughout,  and  all  rates  shall  be  levied  fqna/.**^® 
on  the  assessments  as  returned  and  corrected. 

The  count}^  commissioners  immediately  after  the  return  Tabular 
of  the  assessments  and  valuation  of  their  respective  coun-  by  commis- 
ties  in  every  year  of  triennial  assessment,  shall  make  out  a  *"'"""• 
tabular  statement  of  such  assessment,  showing  the  amount 
at  which  all  the  real  and  personal  property  and  respective 
offices  and  posts  of  profit,  possessions,  trades  and  occu- 
pations, and  all  other  matters  and  things  made  taxable, 
have  been  valued  and  assessed ;  also  the  gross  amount  of 
tax  assessed  for  county  purposes  in  said  county,  and  the 
rate  per  centum  imposed  to  raise  such  tax,  and  transmit 
the  same  to  the  auditor  general  to  be  filed  in  his  office. 

The  period  during  which  warrants  issued  to  collectors  warmnt 
shall  be  effectual  for  the  collection  of  taxes,  shall  be  two  two  years, 
years  and  no  more. 

Every  collector  sliall,  within  six  weeks  from  the  date  of  duue»**"^'" 
his  warrant,  pay  all  such  moneys  as  he  may  by  that  time 
have  received,  to  the  treasurer  of  the  proper  county  or 
township,  as  the  case  may  be,  at  a  certain  time  and  place 
to  be  mentioned  in  such  warrant. 

Every  collector  shall,  within  three  months  after  receiv- 
ing the  corrected  duplicate,  pay  to  the  treasurer  of  the 
proper  county  or  township,  as  the  case  may  be,  the  whole 
amount  of  the  taxes  charged  and  assessed  in  such  duplicate, 
excepting  such  sum  as  the  commissioners  or  supervisors 
and  overseers,  as  the  case  may  be,  in  their  discretion  may 
exonerate  him  from,  on  pain  of  being  answerable  for,  and 
charged  with,  the  whole  balance  so  remaining  unpaid. 

The  collectors  of  the  townships  in  which  the  lands  lie,  R«>ipftf'to 

111  1  ••01  1  X-  ""  ^^hich 

shall  return  to  the  commissioners  or  the  several  counties,  sufflcicnt 

all  real  estate  within  this  commonwealth  on  which  ]>ersonal  proiu'r'tV  is 

property  cannot  be  found  sufficient  to  pay  the  taxes  as-  ""if"U"dto 
1(5 


122 


DIGEST  OF  TAX  LAWS— RHODE  ISLAND. 


pay  taxes ; 
and  whnro 
owner  does 
not  i)ay 
taxcf,  shall 
be  sold. 

No  sale 
until  owner 
refuses  or 
neglects  to 
pay  for  two 
years. 
Proviso. 
Redemp- 
tion. 


sessed  thereon,  and  where  the  owner  neglects  or  refuses  to 
pay  the  said  taxes;  and  the  said  lands  shall  be  sold  as 
unseated  lands  are  now  sold  in  satisfaction  of  the  taxes  due 
by  the  said  owner ;  provided,  that  no  sale  shall  be  made 
of  such  lands,  for  the  purpose  aforesaid,  until  the  owner 
thereof  shall  have  refused  or  neglected  to  pay  the  taxes 
aforesaid  for  two  years ;  provided,  further,  that  the  owner 
or  "owners  of  all  such  lands  shall  have  the  right  to  redeem 
tliem  at  any  time  within  one  year  after  receiving  actual 
notice  from  the  treasurer  of  the  county  where  such  lands 
lie,  that  they  have  been  sold,  by  paying  the  amount  of 
taxes  and  costs  due  thereon,  with  interest  from  the  time 
when  said  taxes  fell  due. 


TaxoflBcere. 


Electors  of 
town  to 
impose 
taxes. 


Assessment 
and  appor- 
tionment of 
tax. 

Notice  to 
bring  in 
account  of 
ratable 
estate. 


Sworn  ac- 
count of 
valuation  of 
ratable 
estate. 


List. 


RHODE  ISLAND. 

Assessors  of  Towns. 
Court  of  Common  Pleas. 
General  Treasurer. 
Town  Treasurer. 
Collector. 

The  electors  of  any  town  may  impose  a  tax  for  lawful 
purposes  on  the  ratable  property  of  the  town,  either  in  a 
sum  certain,  or  in  a  sum  not  less  than  a  certain  sum  and 
not  more  than  a  certain  sum,  or,  in  a  certain  percentage 
on  the  valuation  of  such  property,  to  be  made  by  the 
assessors  of  the  town;  and  may  order  the  time  when 
such  tax  shall  be  assessed,  and  when  the  same  shall  be 
paid. 

The  assessors  shall  assess  and  apportion  any  tax  on  the 
inhabitants  of  the  town,  and  the  ratable  property  therein, 
at  the  time  ordered  by  the  town. 

Before  assessing  the  same,  they  shall  give  public  notice 
by  posting  or  advertising,  requiring  every  taxable  person 
and  body  corporate,  to  bring  in  unto  them  a  true  and  exact 
account  of  all  his  ratable  estate,  describing  and  specifying 
the  value  of  every  parcel  of  his  real  and  personal  estate, 
at  such  time  as  tliey  may  prescribe. 

Every  person  bringing  in  any  such  account  shall  make 
oath  before  one  of  the  assessors  that  the  account  exhibited 
by  him  contains,  to  the  bestT)f  his  knowledge  and  judg- 
ment, a  true  and  full  account  and  valuation  of  all  his  rata- 
ble estate ;  and  whoever  neglects  or  refuses  to  bring  in  such 
account,  if  overtaxed,  shall  have  no  remedy  therefor. 

The  assessors  shall  make  a  list  containing  the  true  full 
cash  value  of  all  the  ratable  estate  in  the  town,  placing  real 
and  personal  estate  in  separate  columns,  and  distinguishing 


DIGEST  OF  TAX  LAWS— RHODE  ISLAND.  123 

those  who  give  in  an  account  from  those  who  do  not ;  and 
shall  apportion  the  tax  accordingly. 

If  any  person  shall  bring  in  an  account,  the  assessors  Assessors 

shall  nevertheless  assess  such  person's  ratable  estate  at  what  notwitii-, 

they  deem  its  cash  value.  acrouni' 

Any  person  aggrieved  thereby,  may,  within  six  months  petition  of 

after  the  time  appointed  for  the  paj^ment  of  such  tax,  peti-  pefgo^to 

tion  the  court  of  common  pleas  for  the  county,  which  court  our^ "/ 

.  •*■  *^  com.  PICAS* 

shall  give  reasonable  notice  to  the  assessors  to  answer  tlie 
same,  and  if,  on  trial,  it  shall  appear  that  such  person  has 
concealed  or  omitted  any  property,  or  has  not  placed  a  fair 
value  thereon,  the  assessors  shall  have  judgment  and  exe- 
cution for  their  costs. 

If  it  shall  appear  to  the  court  that  a  true  account  was  Duties  of 
given  in,  they  shall  give  judgment  that  the  sum  in  which  '^°^^^- 
such  person  was  overtaxed,  with  his  costs,  be  deducted  from 
his  tax;  but  if  such  person's  tax  be  paid,  or  if  the  amount 
overtaxed  and  costs  be  more  than  the  tax,  then  the  same, 
or  the  overplus,  shall  be  paid  by  the  town  treasurer  out  of 
the  treasury,  on  producing  a  copy  of  the  judgment. 

The  assessors,  on  completing  the  assessment  as  aforesaid,  Assessnipnt 

1       11       •  11  -1  -1  r¥>  f>       1  deposited  111 

shall  sign  and  deposit  the  same  in  the  omce  oi  the  town  town  clerk's 

11°  -^  office. 

clerk. 

TRe  town  clerk  shall  make  and  deliver  a  copy  to  the  warrant  of 
town  treasurer,  who  shall  forthwith  issue  a  warrant  affixed  surer  to  ' 
to  said  copy,  directed  to  the  collector  of  taxes  of  the  town,  *='*''"'=^°'^- 
commanding  him  to  proceed  and  collect  the  several  sums 
of  money  therein  expressed,  of  the  persons  and  estates  liable 
therefor,  by  the  time  directed  by  the  town,  and  pay  over 
the  same  to  him  or  his  successor  in  office. 

"Whenever  any  state  tax  is  hereafter  ordered  by  the  state  tax. 
general  assembly  to  be  assessed  and  levied  on  the  inhabi- 
tants or  ratable  estates  within  this  state,  and  no  special 
provision  is  ordered,  the  secretary  of  state  shall  forthwith 
send  a  certified  copy  of  the  act  imposmg  the  tax,  to  the 
town  clerk  of  every  town  who  shall  notify  the  assessors 
thereof  and  deliver  such  copy  to  them  ;  and  the  assessors 
shall  immediately  give  notice  and  proceed  to  assess  the 
same  or  their  town's  proportion  thereof,  the  same  as  in  a 
town  tax. 

Any  person  bringing  in  a  list  of  his  ratable  estate,  if  o^'ortax. 
overtaxed  shall  have  the  same  remedy  as  if  it  were  a  town 
tax,  and  if,  on  petition,  judgment  be  given  that  such  per- 
son is  overtaxed,  or  if  any  person's  tax  for  an}'  cause  be 
not  collected,  the  deficiency  caused  thereby  in  the  town  tax 
shall  be  paid  to  the  state  by  the  town  treasurer  out  of  the 
town  treasury. 


124 


DIGEST  OF  TAX  LAWS— TENNESSEE. 


ApsesRinent 
dcponitod 
and  copy 
Bunt  tu 

fenenil 
L-eaaurer. 


Warrant  of 
g((neral 
Ireasurer  to 
collector. 


The  assessors,  having  completed  the  assessment,  shall 
sign  and  deposit  it  in  the  office  of  the  town  clerk  of  the  town, 
who  shall  forthwith  send  a  copy  to  the  general  treasurer 
with  the  names  of  the  town  treasurer  and  collector  of  taxes 
of  the  town  and  address. 

The  general  treasurer  shall  forthwith  issue  his  warrant 
affi.xed  to  said  copy,  to  the  collector  of  the  town,  command- 
ing him,  in  the  name  of  the  state,  to  collect  the  several 
sums  therein  expressed  against  each  person's  name,  by  such, 
time  as  is  by  law  limited,  and  pay  over  the  same  to  him  or 
his  successors  in  office. 

The  collector  shall  proceed  forthwitli  to  collect  the  same, 
in  the  same  manner  as  in  the  case  of  town  taxes. 


Tax  officers. 


County 
revenue, 
how  de- 
rived. 


County  rate 
of  taxation 
not  exceed 
state  rate. 

County 
court  to 
impose 
taxes  for 
county  pur- 
poses. 

County  tax, 
how  im- 
posed. 

County 
revenue. 


TENNESSEE. 

Board  of  Eeview  (composed  of  the  Assessor  and  two  freeholders  of  the 

District  of  Complainant). 
County  Court. 
Clerk  of  County  Court. 
District  Assessor. 
Collector. 

County  revenue  is  derived  from  taxes ; 

On  white  polls  ;  • 

On  property  ; 

On  sales  of  merchandise  ; 

On  sales  of  patent  medicines  ; 

On  the  exercise  of  privileges  ; 

From  strays ; 

From  fines  and  forfeitures,  and 

From  moneys  remaining  unclaimed  more  than  two  years 
in  clerks'  offices. 

The  polls,  property,  sales  of  merchandise  and  privileges 
that  are  taxable  or  exempt  from  taxation,  for  county  pur- 
poses, are  the  same  that  are  taxable  and  exempt  from  taxa- 
tion for  state  revenue. 

The  rate  of  taxation  for  county  purposes  shall  not  exceed 
the  rate  of  state  taxation  for  the  time  being. 

The  county  court  may  impose  taxes  for  county  purposes, 
and  fix  the  rate  thereof  at  its  first  session  every  year ;  and 
if  the  court  omit  said  duty  at  said  first  session,  it  shall 
perform  it  at  its  next  April  or  any  subsequent  quarterly 
session. 

Taxes  on  property  for  county  purposes  shall  be  imposed 
on  the  value  thereof,  as  the  same  is  ascertained  by  the 
assessment  for  state  taxation. 

County  revenue  shall  be  collected  by  the  officers  at  the 


DIGEST  OF  TAX  LAWS— TENNESSEE.  125 

time  and  in  the  manner  prescribed  for  the  collection  of  the  how  coi- 
State  revenue. 

The  person  elected  collector  of  the  state  and  county  tax  collector's 
at  the  first  court  in  each  year,  if  the  court  elect  a  collector, 
and  if  not,  the  sheriff  shall,  at  the  April  court  then  next 
thereafter,  enter  into  bond,  with  approved  sureties,  to  the 
satisfaction  of  the  county  court,  in  a  penalty  double  the 
amount  of  the  county  tax  to  be  collected  for  the  year,  pay- 
able to  the  state  of  Tennessee,  conditioned  to  collect,  duly 
account  for  and  pay  into  the  county  treasury  at  the  time 
prescribed  by  law,  all  taxes  by  him  collected,  or  that  ought 
to  be  collected  in  each  year,  during  his  continuance  in 
office. 

He  shall  also,  in  open  court,  take  and  subscribe  an  oath  Oath. 
for  the  faithful  performance  of  his  duty,  which  shall  be 
indorsed  upon  his  bond. 

This  bond  and  oath  shall  be  entered  of  record  in  the  Bond  and 
office  of  the  clerk  of  the  county  court,  aiid  the  original  corded'^and 
therein  filed  away  and  preserved,  ^^^^' 

A  book,  to  be  called  the  Revenue  Docket,  shall  be  kept  J^*^^^""® 
by  the  clerk  of  the  county  court,  as  one  of  the  books  of 
his  office  in  which  he  shall  record  all  the  sources  of  the 
county  revenue,  whether  consisting  of  taxes  upon  polls  and 
property,  or  upon  sales  of  merchandise  and  patent  medi- 
cines;  or  on  the  exercises  of  privileges;  or  on  strays;  or 
of  fines  and  forfeitures,  or  otherwise. 

Every  white  male  inhabitant  of  the  state,  between  the  who  to  pay 
ages  of  twenty-one  and  fifty  years,  except  persons  wounded  ^° 
in  the  military  service  of  the  country,  or  deaf,  dumb,  blind, 
incapable  of  labor,  ministers  of  the  gospel,  or  persons 
exempt  by  particular  laws,  shall  pay  a  poll  tax. 

Any  person  incapable  of  labor,  wishing  to  have  himself  Exemption 
declared  exempt  from  the  poll  tax,  shall  apply  to  the  tax?  ^** 
county  court  by  petition,  stating  the  ground  of  his  claim 
thereto ;  and  if  the  court,  upon  hearing  the  petition  and 
the  testimony  produced  before  them,  be  of  opinion  that  the 
petitioner  is  incapable  of  labor,  they  shall  declare  him  to 
be  so,  of  record ;  and  the  production  of  a  copy  of  the 
same,  duly  authenticated  to  the  collector,  shall  be  his 
authority  for  omitting  to  collect  the  poll  tax  from  such 
person. 

Assessed  taxes,  and  the  cost  of  reporting  land  for  sale  Lien, 
for  taxes,  shall  be  and  remain   a  lien  upon  all  lands  and 
other  real  estate,  and  upon  all  slaves  and  other  taxable 
property  of  the  individuals  who  are  returned  for  the  same, 
when  they  shall  become  due  and  payable  according  to  law. 


126 


DIGEST  OF  TAX  LAWS— TENNESSEE 


Extension 
of  lieu. 


Building 
liable  lor 
license  tax 
or  penalty. 


Assessor, 
appoint- 
meut. 


Same. 


Oath. 


Meeting  of 
assessors. 


Property 
assessed  to 
owner. 


Fiduciary 
cases. 


Place  of 
assessment. 


This  lien  shall  extend  to  each  and  every  part  of  all  tracts 
or  lots  of  land,  and  to  every  species  of  taxable  property, 
notwithstanding  any  division  or  alienation  thereof;  or  the 
assessing  or  advertising  the  same  in  the  name  of  persons 
not  actually  owners  thereof  at  the  time  of  the  sale,  or 
though  the  owner  be  unknown. 

In  all  cases  where  license  is,  by  law,  required  for  the 
exercise  of  any  privilege,  the  building  in  which  such  privi- 
lege shall  be  exercised  shall  be  liable  for  the  tax,  or  the 
penalty  incurred  by  exercising  the  privilege  without 
license. 

There  shall  be  an  assessor  of  taxes  for  each  civil  district 
in  every  county  of  the  state,  who  shall  be  appointed  by 
the  county  court  at  its  January  session  every  year,  and  be 
a  resident  of  the  district  for  which  he  is  appointed. 

The  judge  or  chairman  of  the  county  court  may,  in  va- 
cation, appoint  an  assessor  for  any  district  in  which  the 
court  has  omitted  to  appoint  one,  or  the  appointee,  by 
reason  of  sickness  or  other  sufficient  excuse,  is  unable  to 
jDcrform  the  duty. 

Before  entering  upon  the  duties  of  the  office,  each  asses- 
sor shall  take  an  oath  before  a  magistrate,  faithfully  to 
perform  said  duties. 

Upon  the  Saturday  next  after  their  appointment,  the 
assessors  shall  meet  at  the  court  house  of  their  respective 
counties,  and  agree  and  determine  upon  the  basis  of  the 
assessments,  which  shall  be  equal  and  uniform. 

The  person  who,  on  the  10th  of  January,  in  any  year, 
is  owner  of  real  estate  liable  to  taxation,  shall  be  bound  to 
pay  the  taxes  assessed  thereon  for  that  year ;  and  the  same 
shall  be  assessed  in  the  name  of  such  person,  if  he  can  be 
discovered. 

All  property  held  by  an  executor  or  administrator,  trus- 
tee or  guardian,  or  by  any  person  in  any  fiduciary  char- 
acter, shall  be  assessed  to  said  person  in  such  character, 
and  shall  be  entered  in  the  assessor's  book  in  a  separate 
line  from  his  own  property. 

As  to  the  place  of  assessment  the  following  rules  shall 
be  observed : 

Every  person  shall  be  assessed  for  his  poll  tax  in  the 
county  where  he  resides  when  the  assessment  is  made, 
unless  he  has  been  assessed  for  the  same  tax  year  in  an- 
other county. 

All  real  property  shall  be  assessed  in  the  county  where 
it  lies. 

Slaves  shall  be  assessed  to  the  owner  in  the  county  where 
he  resides,  whether  in  his  possession  or  not,  and  whether 


DIGEST  OF  TAX  LAWS— TENNESSEE.  127 

in  the  same  county  or  not.  If  hired  out  in  another,  they 
shall  be  assessed  to  the  hirer  for  the  amount  of  the  hire, 
and  if  the  owner  lives  in  another  state,  then  they  shall  be 
assessed  to  the  hirer  at  the  value. 

All  other  personal  property  shall  be  assessed  in  the 
county  where  it  is  at  the  time  of  the  assessment. 

In  estimating  the  value  of  lands  and  town  lots,  their  loca-  criteria  of 
tion,  proximity  to  local  advantages,  quality  of  soil,  growth  landl"^ 
of  timber,  mines,  minerals,  quarries,  fossils  unworked,  and 
improvements  not  liable  to  separate  tax,  shall  be  taken 
into  consideration,  and  they  shall  be  set  down  at  their  real 
value  in  money,  not  at  forced  sale,  according  to  the  best 
judgment  the  assessor  can  form,  from  information,  inspec- 
tion or  otherwise. 

In  estimating  the  value  of  saw  and  other  mills,  distil-  p/op*^r^y 
leries,  breweries,  foundries,  forges,  establishments  for  mining 
and  quarrying,  working  marble,  making  gins  or  carriages, 
and  other  manufacturing  establishments,  turnpike  or  plank 
road  gates,  or  roads  and  bridges,  and  ferries  and  wharves, 
the  annual  gross  income  of  the  same,  their  location  and 
other  sources  of  value  shall  be  taken  into  consideration. 

The  assessors  shall  enter  the  assessment  of  real  property  Assessment 
in  one  book,  and  of  persons  and  personal  property  in  an-  ^°°^^- 
other,  suitably  ruled  and  substantially  bound. 

The  book  containing  the  assessment  of  real  property  Realty 
shall  show,  in  separate  columns:  ^^°^' 

1.  The  name,  in  alphabetical  order,  of  each  owner  of  the 
property  assessed  in  each  civil  district,  unless  the  owner 
be  unknown,  in  which  case  it  shall  be  so  stated. 

2.  The  description  of  the  property. 

3.  The  contents,  when  it  can  be  known,  in  acres. 

4.  The  value  of  the  property. 

5.  The  amount  of  the  tax  assessed  on  the  same. 

In  describing  lands  assessed,  when  it  can  be  done,  the  Description 
surveyor's  district,  range,  township,  section  and  sectional  °^ '  *" 
subdivisions  shall  be  shown.  If  this  cannot  be  done,  the 
assessor  shall  adopt  that  mode  of  description  which  will 
most  clearly  and  conveniently  identify  theproperty.  When 
several  tracts  or  parcels  of  land,  belonging  to  the  same  per- 
son, lie  contiguous,  forming  one  entire  tract,  the  whole  may 
be  included  in  one  valuation,  and  so  extended. 

The  book  containing  the  assessment  of  persons  or  polls  Personalty 
and  personal  property,  shall  show  in  separate  columns : 

The  name,  in  alphabetical  order,  of  each  owner  of  pro- 
perty assessed  in  each  civil  district;  the  number  of  slaves 
to  be  taxed  to  each  person ;  the  value  of  said  slaves  ;  all 
saw  and  grist  mills,  distilleries,  breweries,  foundries,  forges. 


128 


DIGEST  OF  TAX  LAWS— TENNESSEE. 


Notice  of 
assessment. 

Tax-payer's 
list. 

Assessor  to 

examine 

property. 

In  certain 
cases  to 
make  list. 

Second 
assessment. 

Failure  of 
owner  to 
give  list. 
Meeting  to 
equalize 
assessment. 

Board  of 
review. 


List  for 
collection. 


Aggrej^ate 
for"  comp- 
troller. 


establishments  for  mining,  quarrying,  working  marble, 
making  gins  or  carriages,  and  other  manufacturing  estab- 
lishments, turnpike  or  plank  road  gates  or  roads,  and 
bridgCvS,  ferries  and  wharves  ;  the  value  of  said  property  ; 
jewelry,  gold  and  silver  watches,  chains,  gold  and  silver 
plate  and  ornaments  over  fifty  dollars  ;  pianos  and  house- 
hold furniture  over  the  value  of  five  hundred  dollars,  and 
ail  pleasure  vehicles ;  the  value  of  said  property  ;  race 
horses  used  for  racing  and  entered,  trained  or  run,  during 
the  year  preceding  the  assessment,  and  all  horses  and 
mules  over  the  value  of  one  thousand  dollars,  except 
stallions  or  jacks  kept  to  be  let  to  mares  for  pay,  and  such 
horses  and  mules  as  are  kept  and  used  for  saddle  and  har- 
ness purposes  ;  all  neat  cattle  and  sheep  over  the  value  of 
five  hundred  dollars  ;  all  capital  lent  or  deposited  in  or  out 
of  the  state  at  interest ;  the  value  of  said  property  ;  all  slaves 
and  state  stocks ;  the  value  of  said  property  ;  the  polls  ; 
aggregate  amount  of  taxes. 

Each  assessor  shall  give  fifteen  days'  notice  of  time  and 
place  of  assessment.  The  tax-payer  shall  give  in  to  assessor 
a  complete  list  of  his  property,  subject  to  taxation  of  every 
description. 

The  assessor  having  derived  all  information  from  the 
owner  he  can,  shall  go  and  examine  the  land  himself  If 
the  owner  or  person  having  charge  is  absent  from  necessity, 
or  infirm,  or  a  female,  the  assessor  shall  make  a  list  of  pro- 
perty from  the  best  information  he  can  obtain. 

On  a  second  assessment,  the  assessor  shall  give  a  like 
notice  as  above. 

If  the  owner  fail  to  give  list,  on  demand,  the  assessor 
shall  make  one  and  assess  a  double  tax  on  property. 

Assessors  shall  annually  meet  to  equalize  assessments, 
and  a  majority  shall  make  alterations. 

If  any  one  is  aggrieved  by  assessment,  the  assessor,  with 
two  freeholders  of  the  district  where  complainant  lives, 
shall  review  the  assessment,  and  the  assessor  shall  enter 
in  his  book  the  proper  correction,  subject  to  revision  on 
appeal  to  county  court. 

The  clerk  of  the  county  court  shall  make  out  from  the 
original  assessment  books,  a  list,  in  a  ruled  book  of  alpha- 
betical names  of  every  person  against  whom  a  tax  has  been 
assessed,  and  the  amount  which  he,  certifying  to  its  correct- 
ness, shall  give  to  the  collector. 

The  clerk  shall  also  make  out  an  aggregate  statement  of 
taxable  property  and  polls  in  each  civil  district  and  state 
tax  due  thereon,  and  forward  the  same  to  the  comptroller 


DIGEST  OF  TAX  LAWS  —TEXAS.  129 

on  or  before  the  1st  of  July  in  each  year,  on  forfeiture  of 
fifty  dollars. 

The  collector  on  receiving  the  tax  list  shall  immediately  Notice  to 
give  twenty  days'  notice  in  four  public  places  in  each  civil  ^^^ 
district,  of  time  and  place  where  he  will  receive  taxes. 

If  any  person  in  the  district  fail  to  attend,  or  otherwise  DiBtrese. 
fail  to  pay  his  taxes  on  or  before  the  day  appointed,  the 
collector  shall  distrain  and  sell  delinquent's  goods  and  chat- 
tels on  twenty  days'  notice  of  sale. 

If  there  are  no  goods  and  chattels  distrainable,  the  col-  saieof 
lector  shall  report  to  the  circuit  court  of  the  county  at  the  taxes, 
first  term  of  the  court,  stating  in  report  the  tracts  of  land,  Report, 
lots  that  have  been  assessed  for  the  year,  on  which  said 
taxes  are  due  and  unpaid,  and  that  owners  have  no  goods 
and  chattels  distrainable  for  taxes  in  his  county.    The  court  judgment. 
shall  then  give  judgment  against  said  lands  in  the  names 
of  reputed  owners,  and  on  such  judgment  the  clerk  shall 
issue  an  order  for  sale  of  said  lands. 

The  collector  shall  give  forty  days'  notice  of  time  and  Notice  of 
place  of  such  sale,  describing  lands  (notice  published  in 
newspapers),  and  if  the  taxes  arc  not  paid  before  the  time 
of  sale,  the  lands  are  sold  enough  to  satisfy  taxes  and  costs. 

JSTo  land  shall  be  sold  for  less  than  the  taxes  and  costs 
thereon,  and  that  bidder  shall  be  the  purchaser  who  will 
pay  the  same  for  the  smallest  number  of  acres. 

If  no  person  will  bid  the  amount  of  taxes,   costs  and  ^"^^^g^l 
charges,  the  collector  shall  bid  off  the  same  in  the  name  of 
the  treasurer,  as  superintendent  of  public  instruction,  for  the 
use  of  common  schools. 

No  conveyance  of  land  sold  for  taxes  shall  be  made  to  Redemp- 
purchaser  till  twelve  months  from  sale,  within  which  time 
the  owner  or  other  persons  for  him  may  redeem  by  paying 
the  taxes,  costs  and  charges,  with  interest  on  the  same,  at  the 
rate  of  fifty  per  cent  per  annum,  together  with  the 
amount  of  taxes  accrued  between  the  sale  and  redemption, 
and  then  sale  shall  go  for  nothing. 


TEXAS. 

Assessor  and  Collector  of  each  County.  Tax  officers 

County  Court. 

Comptroller. 

An  assessor  and  collector  of  taxes  for  every  county  shall  Assessor 

1      1     11       •      "^  1  T  1        and  collec- 

be  elected  every  tw^o  years,  ana  shall  give  bond  to  the  tor. 
state  and  make  oath  to  the  faithful  discharge  of  his  duties, 

lY 


tiou. 


130 


DIGEST  OF  TAX  LAWS— TEXAS. 


Auessmeut 
roll. 


Inventories 
of  inhabi- 
tants. 


Contents  of 
Inventory. 


County 
court  to 
revise  roll. 


List  of 
assessor  and 
collector. 


Copies  of 

assessment 

roU. 


and  shall  also  give  bond  to  the  like  effect  to  the  chief  jus- 
tices of  their  respective  counties. 

The  assessors  and  collectors  shall  severally  prepare  an 
assessment  roll  for  their  respective  counties  of  the  names 
of  the  taxable  persons  and  their  propert}',  real  and  personal, 
and  value  thereof,  and  amount  of  taxes  due  thereon  ;  for 
which  purpose  tliey  shall,  annually,  between  January  and 
May,  severally  attend  in  each  precinct  in  their  county  to 
receive  the  assessment  of  the  inhabitants  thereof,  and  make 
known  by  public  advertisement  where  they  will  attend  to 
receive  the  inventories  thereof;  and  if  any  person  neglect 
or  refuse  to  attend  and  render  the  inventory,  the  assessor  and 
collector  shall  visit  such  person  at  bis  abode  and  take  his 
assessment;  and,  if  he  is  not  found,  leave  a  written  notice  to 
render  the  inventory  of  his  taxable  property  at  tlie  a.ssessor 
and  collector's  office  prior  to  the  1st  of  May  thereafter. 

The  list  or  inventory  shall  contain  a  description  of  taxa- 
ble property  of  such  person  in  his  or  her  right  or  repre- 
sentative character ;  and  said  person  shall  make  and 
sub.scribe  oath  to  the  truth  of  the  list  and  the  value.  The 
products  of  the  soil  of  the  state  while  in  the  producer's 
hands  shall  not  be  included  in  the  list. 

Each  county  court  shall  revise  the  roll  of  their  respective 
assessors  and  collectors,  and  when  the  assessment  on  any 
property  is  lower,  in  the  court's  opinion,  than  is  the  true 
value  of  such. property,  the  court  shall  have  power  to  cor- 
rect such  assessment  if  such  property  is  situate  in  the  county 
where  revision  is  made;  and  shall  not  give  a  certificate  to 
the  assessor  and  collector  until  such  correction  is  made. 

Each  assessor  and  collector  shall  make  a  list  of  the  per- 
sonal property  of  his  county  which  has  not  been  given  in 
for  assessment,  according  to  the  provisions  of  this  act,  and 
assess  the  safne  in  the  name  of  the  owner,  if  known  ;  if 
not,  then  by  description  of  property,  owner  unknown ; 
and  the  value  of  such  property  shall  be  determined  by  the 
assessor  and  collector  who  shall  assess  the  same  at  its  cash 
valuation  and  no  more;  and  the  same  may  be  sold,  as  in 
other  cases,  if  the  tax  be  not  paid. 

The  said  officer  shall  annually  make  out  three  copies  of 
his  assessment  roll,  setting  forth  in  separate  columns  the 
different  descriptions  of  taxable  property,  real  and  personal, 
rendered  for  taxation  owned  or  held  by  any  person,  from  a 
corporate  body  in  his  county,  and  value ;  the  amount  of 
taxes  due,  and  also  a  list  of  unrendered  personal  property. 
One  copy  he  shall  retain  for  his  own  use;  one  he  shall 
deposit  in  the  office  of  the  clerk  of  the  county  court  of  his 


DIGEST  OF  TAX  LAWS— TEXAS.  131 

county,  and  one  in  the  office  of  the  comptroller  of  public 
accounts  on  or  before  the  1st  of  July  in  every  year. 

The  assessor  and  collector  shall  assess  all  persons  and  of^perZ^^ 
property  not  assessed  in  any  past  year,  in  his  assessment  and  pro- 
roll,  next  after  discovering  the  same,  at  the  same  rate  under  aMcssed  in 
which  such  inhabitants  and   property  should  have  been  jear!'^*' 
assessed  for  such  year ;  such  assessment  shall  be  entered 
at  the  end  of  the  roll,  stating  the  years  for  which  such  in- 
habitants or  property  should  have  been  assessed ;  and  the 
taxes  thereon  shall  be  collected  in  the  same  manner  as  other 
assessments. 

The  commissioner  of  the  general  land  office  shall  cause  Abstractor 
to  be  prepared  from  the  records  and  surveys  filed  in  his  o"r"6urveys" 
office,  an  abstract  of  all  the  lands,  titles  or  surveys  in  the  ^^  *''**«■ 
state  designating  the  grantee,  the  amount  of  the  grant,  the 
class  to  which  each  belongs,  whether  headright,*  bounty, 
donation  or  special  grant,  and  county  where  situate ;  which 
abstract  shall  be  made  up  to  the  1st  of  January,  1851,  and 
deposited  in  the  oftice  of  the  comptroller;  and  on  the  1st 
of  January  in  each  year  thereafter,  all  patents  issued,  and 
surveys  returned  during  the  preceding  year,  shall  be  fur- 
nished by  the  commissioners  of  the  general  land  office,  and 
added  to  said  abstract.     The  assessors  and  collectors  shall 
also  furnish  the  comptroller  with  maps  of  the  cities  and 
towns  in  their  counties. 

Each  person  being  a  resident  citizen  of.this  state  own-  surveyed 
ing  or  claiming  surveyed  lands  situated  in  any  other  county  residents, 
than  that  in  which  he  resides,  may  render  the  same  for  and'non-*** 
assessment  to  the  assessor  and  collector  of  the  county  where  residents, 

1  ■  1  •       i  1  1  T  '^ow  Ten- 

he  resides,  m  the  same  manner  as  other  property,  together  dered  for 

with  a  full  and  complete  description  thereof,  and  the  name  *^*^**™®''** 

of  the  original  grantee,  and  its  number  on  the  abstract ; 

and  all  railroad,  canal  and  colonization  companies,  and  all 

persons  residing  beyond  the  limits  of  the  state,  owning  or 

claiming  surveyed  lands  situated  in  this  state,  may  in  like 

manner  render  the  same  for  assessment  to  the  assessor  and 

collector  of  any  county  in  the  state;    provided,  that  the  Proviao. 

parties  thus  rendering  the  property,  whether  a  resident  or 

non-resident,  shall  value  such  land  at  the  "average  value" 

*  The  rip:ht  of  citizens,  if  heads  of  families,  to  one  league  and  labor  of 
land ;  of  every  single  man  of  the  age  of  seventeen  and  iij3wards.  to  tho 
third  part  of  one  league  of  land;  and  of  volimteers  who  arrived  in  the  then 
republic  after  the  2d  of  March,  1836,  and  before  the  1st  of  Aupust,  1836, 
and  received  an  honorable  discharge,  and  took  tho  oath  prescribed  by  the 
Constitution,  or  who  may  have  died,  and  who  are  entitled  to  the  same  quan- 
tity of  land  prescribed  to  original  colonists.  Constitution  of  Texas  and  Texas 
Beports,  Vol.  1,  pp.  83,  568. 


132 


DIGEST  OP^  TAX  LAWS— TEXAS. 


Coicptrol- 
ler'»  duty. 


Vagne  and 
Imperfect 
descrip- 
tions. 


Further 
proviso. 


Duties  of 
comptrol- 
lor. 


Assessment 

made 
and  for- 
warded to 
assessor 
and  coUeo 
tor  who 
shall  le\-y 
and  sell. 


of  the  lands  in  the  county  where  the  same  is  situated,  for 
the  year  next  preceding  such  asses.sment;  and  the  comp- 
troller shall  ascertain  the  "average  value"  of  the  land  in 
each  and  every  county  of  this  state,  for  every  year,  and 
shall  furnish  such  value  on  or  before  the  1st  of  January 
next,  ensuing,  and  in  all  cases  when  in  consequence  of  any 
vague  and  imperfect  rendition  as  to  the  name  of  the  origi- 
nal grantee  or  other  description  of  the  surveyed  lands  so 
rendered,  the  same  cannot  be  identified,  and  is  declared  for- 
feited to  the  state  as  provided  by  law,  the  person  making 
such  imperfect  description,  shall  be  required  to  redeem  the 
same  as  though  it  had  not  been  rendered  for  assessment ; 
and,  further  provided,  that  any  person  desiring  to  give  in 
his  lands  for  taxation,  situated  in  counties  other  than  that 
of  his  residence,  may  make  out  a  list  or  lists  thereof,  under 
oath,  containing  an  accurate  description  of  the  same,  and 
the  name  of  the  original  grantee,  and  transmit  it  to  the 
assessor  and  collector  of  the  county  where  the  land  lies, 
and  upon  the  receipt  of  all  such  lists,  the  assessor  and  col- 
lector shall  assess  the  value  of  such  land  at  its  actual  value, 
which  may  be  paid  to  the  comptroller  or  assessor  of  the 
county  where  the  owner  resides;  provided  that  nothing 
herein  contained  shall  be  so  construed  as  to  prevent  nou- 
residence  of  persons  who  own  lands  situated  in  other  coun- 
ties than  those  in  which  they  reside,  from  giving  them  in 
for  assessment  in  the  county  where  they  are  situated,  as 
other  citizens  of  such  county. 

The  comptroller,  on  the  receipt  of  the  several  assessment 
rolls  of  the  several  counties,  shall  compare  said  rolls  with 
the  abstracts  from  the  general  land  office  filed  with  him, 
and  with  the  maps  as  furnished  by  the  assessors,  and  sub- 
tract therefrom  such  tracts  or  portions  of  tracts  of  land  and 
town  lots  as  may  have  been  rendered  for  assessment  to  the 
assessors  and  collectors,  reported  by  them,  and  if  there 
shall  remain  any  track  or  portion  of  a  tract  which  has  not 
been  rendered  and  assessed,  the  comptroller  shall  assess  the 
same  at  the  average  rate  of  the  land  rendered  in  the  county 
where  it  is  situated ;  and  if  town  lots,  at  the  average  rate 
of  lots  rendered  for  assessment  in  the  town  or  city  in  which 
the  same  may  be  situated,  and  forward  it  to  the  assessor 
and  collector  of  said  county,  whose  duty  it  shall  be,  on  a 
failure  of  payment  of  the  taxes  thus  assessed,  at  the  re- 
quired time,  to  levy  thereon  by  virtue  of  such  assessment 
so  made  as  aforesaid,  and  sell  as  directed  in  other  cases ; 
provided,  it  shall  be  lawful  for  any  person  or  persons,  non- 
residents of  this  state,  who  may  own  lands  or  other  property 
liable  to  taxation,  to  pay  all  taxes  due  on  such  property  to 


DIGEST  OF  TAX  LAWS— UTAH.  133 

the  CO iTi|)i roller;  providcnl,  however,  that  the  tax  on  said 
property  be  paid  to  said  comptroller  on  or  before  the  1st 
of  December  next  after  the  assessment  thereof;  and  the 
comptroller  shall  furnish  a  list  of  all  such  taxes  so  paid  to  ^'8^- 
him,  with  the  names  of  the  persons  paying  the  same,  to 
the  assessor  and  collector  of  the  county  for  which  such 
taxes  were  paid,  before  the  1st  of  March  thereafter. 

If,  from  any  cause,  the  direct  taxes  of  any  county  are  other  time 
not  assessed  and  collected  within  the  period  mentioned  in  for^taxifs  to 
this  act,  the  comptroller  shall  appoint  some  other  time,  ^^^  assessed 
■within  which  said  taxes  shall  be  assessed  and  collected, 
and  no  person  shall  suffer  any  of  the  penalties  herein  im- 
posed from  any  failure  caused  by  such  unavoidable  change 
of  time ;  but  any  person  who  shall  fail  to  render  his  or  her 
assessment  list,   and  pay  his  taxes  within  the  period  so 
designated  by  the  comptroller,  shall  incur  all  the  prescribed 
penalties. 

Every  assessor  and  collector,  after  he  has  made  out  and  ^^1^1°^^^, 
returned  the  assessment  roll  of  his  count}',  as  required,  be-  tor  tocoi- 
tween  the  1st  of  October  and  the  1st  of  March,  shall  pro-  taxes.  ° 
ceed  to  collect  the  taxes  therein  mentioned,  and  for  that 
purpose  shall  attend  in  each  precinct  in  his  county,  at  the 
place  of  holding  elections,  between  the  1st  of  October  and 
the  1st  of  March,  to  receive  the  taxes  from  the  residents 
thereof,  for  which  purj30se  he  shall  make  known,  by  pub- 
lic advertisement,  where  and  when  he  will  attend;  and  if 
any  person  neglect  or  refuse  to  attend,  the  assessor  and  col- 
lector shall  visit  such  person  at  his  abode  to  receive  the 
same,  if  found;  if  not,  shall  leave  a  written  notice  for  such 
person  to  pay  over  his  taxes,  at  his  office,  prior  to  the  1st 
of  March  thereafter. 


UTAH. 

County  Court.  Taxofflcers. 

Assessor  aud  Collector. 

Each  county  court  shall  annually  in  December  appoint  Assessor 
an  assessor  who  shall  also  be  the  collector,  and  shall  give  tor.  *^°  '"^' 
bond  and  take  oath  to  the  faithful  performance  of  his  dutv, 
and  if  the  court  deem  it  necessary  shall  give  other  bonds 
or  security. 

Property  shall  be  assessed  in  the  countv  where  it  is  at  "^^herepro- 
the  time  of  assessment,  and  to  the  owner  if  known,  other-  eeascd. 
wise  to  the  person  in  possession. 

The  first  assessment  on  goods  brought  into  the  territory  AsscFPment 
for  sale  shall  be  made  by  adding  to  the  amount  of  the  in-  brought' 


134 


DIGEST  OF  TAX  LAWS  — UTAH. 


into  toiTl- 
tory  for 
sale. 


Tax  lUt. 


Copy  of 
book  to 
person 
required  to 
fill  it. 


County 
court,  a 
court  of 
tax  appeals. 


Territorial 
and  county 
rate  and 
tax. 


Collector  to 

collect 

taxes. 


voice  the  average  per  cent  realized  or  intended  to  be,  and 
good.s  thus  asses.sed,  but  remaining  unsold  at  the  time  of 
the  next  assessment,  shall  be  assessed  like  other  taxable 
property  ;  and  said  goods  shall  be  asse.ssed,  and  the  tax  col- 
lected, where  they  are  exposed  for  sale,  and  immediately 
after  the  receipt  of  any  lot  of  goods  intended  for  sale,  the 
owner  or  agent  shall  furnish  the  assessor  and  collector  with 
the  correct  amount  of  the  invoices,  a  copy  of  which  he  shall 
file  in  the  office  of  the  clerk  of  the  county  court. 

The  county  clerk  in  each  county  shall,  previous  to  the 
1st  of  January  in  each  year,  furnish  the  assessor  and  col- 
lector with  a  suitable  book  with  appropriate  headings  for 
his  tax  list;  said  assessor  must  make  his  tax  list  in  alpha- 
betical order,  and  shall  pursue  that  course  in  his  official 
duties,  Avhich,  in  his  judgment,  will  enable  him  to  com- 
plete the  assessment  in  the  most  uniform  manner  and 
shortest  time.  To  aid  him  therein  he  may,  when  neces- 
sary, leave  with  any  person  or  at  any  residence  a  copy  of 
the  aforesaid  book  or  heading,  with  the  name  of  the  per- 
son required  to  fill  it,  and  a  reasonable  time  when  to  be 
returned,  and  any  person  furnished  with  said  list  must 
comply  with  the  requirements. 

The  assessor  and  collector  shall  present  the  tax  list  to 
the  county  court  at  its  June  session,  which  shall  finally 
adjudicate  all  complaints  of  errors  in.  the  assessments  which 
may  be  presented  during  the  session  and  the  assessor  and 
collector's  compensation,  and  the  rate  per  cent  requisite  for 
the  yearly  county  revenue,  shall  be  determined. 

The  clerk  of  the  court  shall,  immediately  after  the  ad- 
journment of  the  June  session,  place  on  the  tax  list  the 
territorial  and  count}''  rate  per  cent  for  that  year,  with  the 
amount  of  each  person's  territorial  and  county  tax.  He 
shall  make  a  copy  of  the  tax  list  thus  furnished  and  fur- 
nish it  to  the  assessor  and  collector,  and  inform  the  terri- 
torial treasurer  and  auditor  of  public  accounts  of  the  total 
amount  of  the  territorial  tax,  the  name  of  the  assessor  and 
collector,  and  amount  for  his  services,  which  must  be  paid 
by  the  territory  and  county,  in  proportion  to  their  share  of 
taxes ;  and  file  the  original  list  with  the  office  records. 

When  the  assessor  and  collector  receives  the  tax  list  he 
shall  immediately  proceed  to  collect  the  taxes  by  requiring 
of  each  tax-payer  his  amount  of  tax,  and  shall  pay  the  part 
collected  for  the  county  to  the  county  treasurer  once  a  month, 
or  oftener  if  required  by  the  county  court ;  and  the  part 
collected  for  the  territory  to  the  territorial  treasurer,  quarter 
yearly,  or  oftener,  if  required  b}'-  said  treasurer,  and  take  a 
receipt  for  all  payments ;  and  shall,  on  or  before  the  1st  of 


DIGEST  OF  TAX  LAWS— UTAH.  135 

September,  make  a  report  to  the  auditor  ot'public  accounts  of 
the  amount  of  territorial  funds  on  hand,  of  territorial  tax 
collected,  and  what  will  probaVjlj  be  realized  from  the  por- 
tion still  uncollected  ;  and  a  like  report  of  the  condition  of 
the  county  tax  to  the  county  court,  on  the  1st  day  of  its  Sep- 
tember session,  at  which  he  must  be  present  with  the  tax  list, 
and  shall  make  a  full  report  to,  and  settlement  with,  the 
auditor  of  public  accounts,  and  the  county  court,  during  the 
December  session^of  said  court. 

In  case  any  person  neglects  or  refuses  to  pay  his  tax  collector  to 
when  required,  the  assessor  and  collector  is  empowered  to  rcfusnuo 
take  and  sell,  in  the  manner  most  advantageous  for  the  p^^  '*^- 
owner,  enough  taxable  property  of  the  delinquent  to  pay 
his  tax  and  costs  of  collection  ;  and  if  said  property  is  to 
be  sold  at  public  sale  he  shall  give  reasonable  notice  of  the 
time,  place  and  kind  of  property. 

The  county  court  shall,  during  its  September  session,  Dciin- 
examine  the  names  of  those  then  delinquent  on  the  tax  list,  ^'i"""- 
and  if,  in  their  judgment,  the  taxes  of  any  delinquent  ought 
to  be  remitted,  the  clerk  of  said  court  shall  write  the  word 
"  remitted  "  against  each  person's  name,  and  when  the  ex- 
amination of  the  list  is  completed,  the  clerk  shall  forthwith 
report  to  the  territorial  treasurer,  and  the  auditor  of  public 
accounts,  the  amount  of  territorial  taxes  remitted.  And 
said  court,  at  its  December  session,  shall  again  examine  the 
tax  list,  and  proceed  as  at  the  September  sesssion,  and  if 
names  of  delinquents  still  remain  on  the  list,  the  amount 
of  their  delinquency  shall  be  paid  by  the  assessor  and  col- 
lector, who  is  hereby  empowered  to  collect  such  taxes  for 
his  own  benefit. 

If  necessary,  the  assessor  and  collector  may  appoint  a  Deputy. 
deputy  to  assist  him  in  the  assessment.     Both  assessors  and 
collectors  and  their  deputies  are  authorized  to  administer 
oaths  in  the  discharge  of  their  official  duties. 

Any  person  refusing  to  give  the  assessor  and  collector  Refusal  or 
an  account  of  his  taxable  property  or  giving  a  false  state-  ^gnt." 
raent   designedly,   shall,  on  conviction   before  any   court 
having  jurisdiction,  be  fined  not  exceeding  the  value  of  the 
property  in  question  ;  or  if  he  neglects  to  comply  with  any  Person 
requisition  of  this  act,  when  applicable  to  him,  on  convic-  „!XV"a^u^ 
tion  shall  pay  such  amount  as  may  be  adjudged  by  said  j,'^^',P|"'^„cjj 
court,  or  if  he  knowingly  much  undervalues  any  portion  proiu'rtyto 
of  his  taxable  property,  not  seen  by  the  assessor  and  col-  cim'sednt 
lector,  the  latter  is  empowered  to  purchase  the  same  for  the  j^^";;.^"  "fiu^ 
county  at  the  said  valuation  of  such  owner.  t'""- 

The  assessor  and  collector  is  required  to  collect  taxes  at  rcrsons 
the  rate  of  the  previous  year  from  any  person  that  he 


136 


DIGEST  OF  TAX  LAWS— VERMONT. 


move  from 
county. 


Vote  of 
people  on 
county  ex- 
penditure 
ncyond  its 
legal  reve- 
nue. 


presumes  will  move  from  the  county  before  the  regular 
time  for  collection  ;  and  to  assess  any  person  or  property 
that  has  been  accidentally  omitted  during  the  time  ibr 
assessment ;  and  must  report  his  doings  under  this  section 
in  the  same  manner  as  though  done  within  the  regular 
times. 

When  the  public  good  of  any  county  rerpdres  an  expen- 
diture exceeding  its  legal  revenue,  the  county  court  may 
submit  the  object  of  such  expenditure  ,and  the  amount 
required  to  be  voted  upon  by  the  people,  at  such  time  and 
place  as  the  court  may  appoint,  of  which  at  least  six  days' 
notice  must  be  given  ;  and  any  surplus  of  funds  raised  by  the 
vote  of  the  people  shall  be  paid  into  the  county  treasury  ; 
and  the  county  clerk  shall  make  a  separate  list  of  the  names 
of  the  taxable  persons  and  place  opposite  each  name  his 
share  of  the  tax  voted  for,  and  furnish  said  list  to  the  acting 
assessor  and  collector,  who  shall  proceed  therewith  as  with 
the  collection  of  the  current  taxes. 

The  county  courts  may,  at  any  regular  or  special  term 
fix  the  rate  per  cent  of  taxes  for  the  current  year,  and  shall 
furnish  the  assessor  and  collector  as  soon  as  practicable 
after  his  appointment  and  qualification,  with  a  tax  list, 
as  now  provided  in  the  seventh  section,  who  is  hereby  autho- 
rized to  collect,  at  any  time  thereafter,  the  tax  due  on  all 
property  intended  to  be  removed  from  the  county  previous 
to  the  usual  time  of  collection. 

Any  person  feeling  aggrieved  at  the  assessment  of  the 
assessor  or  deputy  and  wishing  to  remove  from  the  county 
before  the  proper  time  of  adjudication  of  such  cases  as 
provided  by  law,  may  give  notice  to  the  probate  judge  of 
such  county,  who  shall  immediately  cause  a  special  term 
(if  required)  of  the  court  to  be  held,  and  shall  adjudicate  all 
such  cases  as  may  be  presented. 


YEE.MONT. 

Tax  officers.  Legislative  Committee  of  Equalization  to  form  Grand  List.     (One  Mem- 

ber of  the  Legislature  from  eacii  County.) 

Convention  of  Equalization.     (One  Lister  from  each  Town. ) 

Board  of  Civil  Authority,  or  Abatement  of  Taxes.  (The  Selectmen, 
Justices  and  Listers  of  the  several  Towns.) 

Selectmen  of  each  Town. 

Listers  or  Assessors  of  each  Town. 

First  Constable  of  each  Town,  ex,  officio,  Collector 

Propertjr,^        All  real  and  personal  estate  owned  by  the  inhabitants  of, 
grand  list,     or  situated  in,  this  state,  shall  be  set  in  the  grand  list  at 
one  per  centum  of  its  value,  and  be  liable  to  taxation,  sub- 
ject to  exception. 


DIGEST  OF  TAX  LAWS— VERMONT.  137 

All  real  estate  shall  be  assessed  and  set  in  the  list  in  the  where  real 
town  where  such  estate  is  situated,  to  the  person  who  shall  eeseed. 
be  the  last  owner  thereof,  or  possessor  on  the  1st  of  April, 
in  each  year. 

In  case  such  estate  is  mortgaged,  the  mortgagor  shall,  ^tatf."^**^ 
for  all  purposes  of  taxation,  be  deemed  the  owner,  until  tbe 
mortgagee  takes  possession,  after  which  the  mortgagee  shall 
be  deemed  the  owner. 

The  undivided  real  estate  of  anv  deceased  person  shall  ^'"divided 

-,  ,   .  ,   -^  .     .  Ill-  '■'^'8'  estate 

be  assessed  to  his  executor  or  administrator,  till  lie  gives  of  deceased 
notice  to  the  listers  of  the  sale  or  division  of  the  same,  to-  p^"°"" 
gether  with  the  names  of  the  several  purchasers,  heirs  or 
devisees  to  whom  it  has  been  transferred. 

All  personal  estate  liable*  to  taxation  shall  (with  the  Personal 
exceptions  below)  be  assessed  to  the  one  who  owned  the  ^"*'''" 
same  on  the  1st  of  April,  in  each  year,  if  then  an  inhabi- 
tant. 

These  are  the  exceptions  : 

All  goods,  wares  and  merchandise,  or  other  stock  in  Exceptions, 
trade  (including  that  employed  in  the  mechanical  arts),  in 
any  town  other  than  where  owner  resides,  shall  be  taxed 
in  those  towns,  if  owners  hire  or  occupy  stores,  wharves, 
or  shops  therein,  and  shall  not  be  taxable  where  owners 
reside. 

All  machinery,  in  any  branch  of  manufacture,  of  any  Machinery, 
corporation  or  company,  shall  be  assessed  to  the  same  in 
the  town  where  it  is  situated  or  employed  ;  and  in  assessing 
such  stockholders  for  stocks  in  any  manufacturing  corpora- 
tion or  company,  there  shall  first  be  deducted  from  the  value 
thereof,  the  value  of  the  machinery  and  real  estate  of  such 
corporation  or  company. 

All  horses,  asses,  mules,  neat  cattle  and  sheep,  kept  in  a  Horses, 
town  other  than  where  owner  resides,  shall  be  assessed  to  muks.  &c. 
the  owner  in  the  town  where  kept,  on  the  1st  of  April. 

All  personal  estate  of  persons  under  guardianship,  shall  esu'e^of 
be  assessed  to  the  guardian,  in  the  town  where  ward  resides,  persons 
provided  he  resides  in  this  state,  otherwise  it  is  assessed  to  dianship. 
such  guardian  in  the  town  where  he  resides. 

All  personal  estate  held  in  trust  by  an  executor,  admin-  Trust 
istrator  or  trustee,  the  income  of  which  it  is  to  be  paid  to  ''*"'*• 
any  married  woman  or  other  person,  shall  be  assessed  to 
the  husband,  or  to  such  other  person,  in  the  town  where 
he  resides,  but  if  such  married  woman  or  other  person  re- 
side out  of  the  state,  the  same  shall  be  assessed  to  such 
executor,  administrator  or  trustee,  in  the  town  where  he 
resides. 

18 


138 


Estate  of 
deccnBcd 
persons,  not 
diatributcd. 


What  list- 
ers shall  set 
ill  list,  of 
personal 
property. 


Partners, 
how  assess- 
ed. 


Trust 
estate ;  the 
income  of 
which  is 
paid  to  a 
married 
woman, 
how  as- 
sessed. 


Eailroad 
Bharea. 


Bank  own- 
ing stock  in 
another 
bank. 


Bank 
shares. 


DIGEST  OF  TAX  LAWS  — VERMONT. 

Personal  estate  of  deceased  persons,  in  the  hands  of  their 
executors  or  administrators,  and  not  distributed,  shall  be 
assessed  to  the  executors  or  administrators,  in  the  town  and 
(for  purpose  of  school  and  highway  taxes)  district  where 
deceased  person  last  dwelt,  until  said  estate  has  been  dis- 
tributed and  paid  to  the  parties  interested  therein. 

The  listers  (assessors)  shall  appraise  and  set  in  the  list 
of  personal  property  all  swine  that  have  been  wintered  one 
winter,  all  hives  or  swarms  of  bees,  pleasure  wagons,  car- 
riaofes  and  sleighs,  gold  and  silver  watches,  and  all  kinds 
of  goods,  wares  and  merchandise  or  chattels,  of  whatever 
kind  or  name,  whether  at  home  or  abroad,  unless  the  pro- 
perty abroad  is  taxed  in  another  state,  and  except  such 
property  as  is  exempted  by  tl!is  act. 

Partners  in  mercantile  or  other  business,  whether  residing 
in  same  or  different  towns,  may  be  jointly  assessed  under 
their  partnership  name,  in  the  town  where  their  business  is 
done,  for  all  personal  estate  employed  in  such  business  ;  and 
if  they  have  business  in  two  or  more  towns,  they  shall  be 
taxed  in  those  several  towns  for  the  proportion  of  property 
employed  in  such  towns,  respectively,  and  in  all  cases  where 
partners  are  so  jointly  assessed,  each  partner  is  liable  for 
the  whole  tax. 

All  personal  estate  held  in  trust  by  an  executor,  adminis- 
trator, agent  or  trustee,  the  income  of  which  is  paid  to  any 
married  woman  or  other  person,  is  assessed  to  the  husband 
or  such  other  person  in  the  town  where  he  resides ;  but  if 
such  woman  or  person  reside  out  of  the  state,  the  same  shall 
be  assessed  to  such  executor,  administrator,  &c.,  in  the  town 
where  he  resides. 

All  shares  in  railroad  companies  are  to  be  taxed  and 
placed  in  the  lists  of  the  several  towns  where  owned,  in 
same  manner  as  stock  in  moneyed  or  other  corporations  is 
now  assessed  and  set  in  list :  provided,  however,  that  no 
shares  in  any  railroad  company  shall  be  liable  to  taxation, 
till  some  portion  of  the  road  of  the  company  shall  have 
been  made  and  brought  into  use  for  the  carrying  of  freight 
or  passengers. 

Any  bank  in  the  state  owning  stock  in  another  bank  in 
the  state,  shall  be  assessed  and  set  in  list  in  the  town  where 
such  bank  is  situated,  the  same  as  if  such  stock  had  been 
owned  by  an  individual. 

All  bank  shares  or  stock  in  the  banks  of  the  state  owned 
by  persons  residing  out,  or  hereafter  to  be  owned,  shall  be 
set  in  the  lists  of  the  several  towns  where  such  banks  are, 
and  shall  be  subjected  to  the  same  taxes  as  stocks  or  shares 


DIGEST  OF  TAX  LAWS— \T:RM0XT.  139 

in  such  banks  owned  by  any  person  in  the  state  are,  by 
law,  subjected. 

The  listers  in  towns  where  any  banks  are,  or  may  be,  Non-resi- 
located,  shall  set  in  the  list  of  said  town  the  names  of  all  of  stock.''^" 
persons  residing  out  of  the  state,  and  owning  stock  or 
shares  in  such  banks,  with  the  amount  of  stock  or  number 
of  shares  owned  by  such  persons,  in  the  same  manner  as  is 
provided  for  taxing  bank  stock  owned  in  the  state;  and 
said  shares  or  stock  can  be  distrained  by  the  collectors  of 
taxes  in  any  such  towns  in  the  state  for  payment  of  all 
taxes  on  any  such  bank  stock,  under  the  same  regulations 
as  pertains  to  the  collection  of  taxes  on  any  bank  stock  or 
shares  owned  in  the  state. 

The  sale  of  bank  stock  or  shares  for  taxes  in  pursuance  saie  of 
of  the  above  provisions,  has  the  same  legal  effect  to  convey  vejVtuie! 
title  as  in  the  case  of  owners  residing  in  the  state. 

Assessments  shall  be  thus  made  : 

The  town  assessors  shall,  on  the  1st  of  April  in  each  Town  as- 
year,  take  list  of  all  whose  polls  are  liable  to  taxation,  and  takeTist! 
also  a  list  of  all  personal  property  owned  or  possessed  by 
each  taxable  person  in  the  town  where  he  is  liable  to  be 
taxed  ;  and  such  person  shall,  on  demand  of  either  of  the 
listers,  or  within  ten  days,  exhibit  to  listers,  or  some  one 
of  them,  the  true  amount  of  his  personal  taxable  property, 
and  of  so  much  of  his  debts  as  he  chooses  to  disclose;  or 
if  he  neglects,  or  the  listers  are  not  satisfied  with  the  expo- 
sition of  such  person,  they  shall  assess  him  in  such  sum  as 
is  just  and  reasonable,  and  the  listers  shall  appraise  such 
personal  property  at  the  time  of  setting  the  same  in  the  list. 
The  listers  shall,  at  the  time  of  taking  the  list,  inquire  if 
any  additional  buildings  have  been  erected,  or  any  repairs  or 
additions  made  thereto,  since  the  last  assessment  of  real 
estate ;  and  if  so,  said  listers  shall  add  to  the  assessments 
of  those  who  erected,  or  repaired,  or  added  to  such  build- 
ings as  they  deem  just;  and  also  where  buildings  have 
been  destroyed  by  fire  or  other  accident;  listers  shall  abate 
such  sums  from  the  assessment  of  owners  as  they  deem 
just. 

Every  fifth  year  the  listers  shall  appraise  the  real  estate  Listers  to 
in  their  respective  towns  at  its  fair  cash  value,  and  make  J^ustato 
and  set  the  number  of  acres,  amount  of  the  appraisal  and  yeaJ;  "^^ 
amount  per  centum  to  the  owners  thereof  as  are  taxable. 

The  list  shall  contain, 

1st.  Number  and  value  of  all  horses,  mules,  asses,  cattle  conteutaof 
and  sheep  (except  those  exempted)  owned  by  such  taxable 
person. 


140 


DIGEST  OF  TAX  LAWS— VERMONT. 


Town 
assessors  to 
list  anna- 
ally. 

Contents  of 
list. 


Assessment 
of  trustee 
ect  in  list, 
separate 
from  indi- 
vidual 
assessment. 


Wliat  real 
estate  set 
separate 
from  other 
real  estate. 


Unknown 
owner. 


2d.  Amount  of  public  stock  or  securities  and  number  of 
shares  in  any  mioacycd  or  other  corporation  with  value, 
designating  the  corporation  and  if  more  than  one,  the 
number  of  shares  in  each. 

3d.  The  amount  of  all  debts  due  from  solvent  debtors, 
and  money  loaned  and  debts  secured  on  real  estate,  and  all 
other  personal  taxable  estate  over  and  above  the  amount 
of  debts  due  from  such  person  on  the  1st  of  April. 

The  a.ssessor3  in  each  town  shall,  annually,  deposit  in 
the  town  clerk's  office  a  general  list  of  taxable  estate  in 
their  respective  towns,  in  six  separate  columns  as  follows: 

1st  column,  name  of  taxable  person. 

In  2d  column,  number  of  polls  and  amount  at  which 
same  is  to  be  set  in  list. 

In  3d  column,  the  quantity  of  real  estate  owned  or  occu- 
pied by  such  person. 

In  4th  column,  the  full  value  of  such  real  estate. 

In  5th  column,  the  full  value  of  ail  taxable  personal 
estate  owned  by  such  person  after  deducting  the  just  debts 
owed  by  him. 

In  6th  column,  the  one  per  cent  on  value  of  all  real  and 
personal  estate,  with  amount  of  polls,  which  sum  shall  be 
the  amount  on  which  all  taxes  shall  be  made  or  assessed, 
and  assessors  shall  at  same  time  deposit  in  town  clerk's 
office  the  individual  lists  made  by  them  as  aforesaid. 

When  a  trustee,  guardian,  executor  or  administrator  is 
assessed,  the  assessment  shall  be  set  in  list  separate  from 
his  individual  assessment,  and  with  addition  of  his  repre- 
sentative character,  and  the  just  debts  due  from  him  in  his 
representative  character,, shall  be  deducted  from  the  value 
of  personal  estate  assessed  to  him  in  such  character  and 
from  no  other  estate. 

The  listers,  on  appraisal  of  real  estate,  shall  set  all  build- 
ings not  having  more  than  ten  acres  attached,  mills  and 
factories,  buildings  on  public  lots,  stores,  forges,  furnaces, 
mines  and  quarries  where  stone  is  quarried,  in  a  column 
separate  from  other  real  estate ;  and  the  convention  of 
listers  for  averaging  valuation  of  the  several  towns  in  the 
county,  and  the  committee  appointed  by  general  assembly 
for  equalizing  the  counties,  shall  equalize  the  valuation  in 
said  columns  separately.  The  lister,  however,  shall  not  be 
required  to  appraise  buildings  on  any  farm  of  more  than 
ten  acres,  occupied  for  use  of  said  farm,  separate  from  the 
farm  on  which  they  stand,  but  the  same  shall  be  appraised 
with  and  as  part  of  said  farm. 

If  the  owner  of  unoccupied  real  estate  be  unknown  to 
assessors,  the  same  shall  be  set  in  list  either  in  the  name  of 


DIGEST  OF  TAX  LAWS— VERMONT.  141 

the  original  grantee  or  by  such  other  description  as  in  the 
judgment  of  the  assessors  shall  best  designate  the  same; 
and  when  any  division  of  original  rights  of  grantees  has 
been  or  shall  be  made,  in  whole  or  part,  the  assessors  shall 
assess  and  set  in  list  each  lot  of  every  division,  separately 
from  the  other  lots  of  same  right;  and  in  all  cases  where 
the  original  rights  of  grantees  have  been  divided,  the 
assessors  in  the  several  towns  shall,  in  making  up  the 
grand  list  for  18-i9,  appraise  and  set  in  list  eacli  lot  sep- 
arately in  all  cases  where  the  same  has  not  been  done. 

When  part  of  any  piece  of  real  estate  has  been  trans-  'When  part 
ferred  during  the  period  intervening  between  years  of  ap-  elta*te'tran8- 
praisal,   the  listers  shall   make  such  an  appointment  of  '"'^'"reci. 
assessment  thereon  as  they  deem  just. 

When  listers  of  a  town  shall  neglect  to  appraise  any  real  Omission  to 
estate,  the  listers  of  such  town  for  the  succeeding  year  shall 
appraise  such  estate  so  omitted,  and  set  the  same  to  owner 
in  list  of  such  town. 

When  a  new  appraisal  is  made  of  real  estate,  the  listers  New  ap- 
shall  place  in  town  clerk's  office,  for  the  use  of  their  sue-  p"'*"'- 
cessors,  a  copy  of  appraisal  of  each  piece  of  land ;  and 
where  more  than  one  piece  shall  belong  to  or  be  set  in  list 
to  the  same  person  or  company,  such  listers  shall  designate 
in  copy  of  said  appraisal  the  school  district  whei'e  each 
piece  of  land  is  situated. 

The  listers  in  each  town  shall  designate  in  the  grand  |f'^°°!. 
list  the  number  of  school  districts  in  which  all  real  estate 
is  situated,  and  set  in  said  list  the  appraised  value  of  all 
real  and  personal  estate  in  each  distinct,  severall3^ 

In  case  of  neglect  of  the  listers  to  set. in  grand  list  the  Kcpicctof 
estate  of  any  school  district,  as  provided  above,  said  listers  estate  or '" 
shall,  on  application  of  the  prudential  committee  of  any  ^fstr^c,^ 
school  district,  at  any  time,  attach  to  said  list  a  list  of  the 
appraised  value  of  the  estate  in  said  district,  which  appraisal 
shall  be  the  grand  list  for  said  district  until  another  grand 
list  shall  be  made,  as  required  by  law. 

If  the  listers  in  any  town  fail  to  make  separate  aj-)praisals,  Faiinre  to 
and  set  and  designate  the  same  in  lists,  the  listers  for  the  I^?e  ai>'"'' 
time  being,  on  application  of  prudential  committee  of  any  pi'ai**''- 
school  district,  shall  make  any  and  every  apportionment 
necessary  to  enable  the  school  district  to  obtain  a  true  list     " 
of  all  estates  against  the  proper  persons  in  such  district. 

The  listers  in  each  town  when  they  return  the  list  of  Appeals. 
assessments  of  personal  property,  shall  lodge  with  the  town 
clerk  a  written  notice  on  what  day  and  at  what  place  they 
will  meet  to  hear  appeals,  which  time  shall  be  within  thirty 


142 


DIGEST  OF  TAX  LAWS— VERMONT. 


Corrections 
Of  grievan- 
ces. 


Oaths. 
Notice. 


Appeal  to 
selectmen. 


Notice. 


Listers 
added  to 
board  for 
abatement 
of  taxes. 


Assessors 
to  correct 
errors. 

Duplicates. 


Convention 
of  equaliz.i- 
tiou. 


days  from  such  return  ;  at  which  time  and  from  day  to  day 
they  shall  sit  till  all  appeals  are  decided. 

If  any  one  feels  aggi-ieved  by  the  assessment,  he  may, 
within  thirty  days  after  the  list  is  placed  in  the  town  clerk's 
oflice,  apply  to  listers  in  writing  to  have  his  a.ssessment  re- 
duced or  vacated.  The  listers  may  examine  him  on  oath 
relative  to  application  and  hear  other  testimony,  and  after 
such  hearing,  shall  assess  such  person  as  from  the  evidence 
they  may  deem  just  and  equitable;  which  assessment  shall 
be  taken  as  the  assessment  of  such  person.  Such  appli- 
cants shall  not  on  the  examination  be  required  to  disclose 
the  names  of  persons  indebted  to  them. 

The  listers  are  authorized  to  administer  oaths  in  discharge 
of  their  official  duties. 

AVhen  the  listers  of  any  town  assess  any  person  for 
money  on  hand,  or  debts  due,  or  shall  assess  any  such 
person  in  a  greater  sum  than  in  the  preceding  year,  said 
listers,  or  some  one  of  them,  shall  notify  the  person  so 
assessed,  either  verbally  or  by  written  notice. 

When  any  person  thinks  that  he  is  assessed  by  listers 
for  money  on  hand,  debts  due,  or  for  bank  or  insurance 
stock,  in  a  greater  sum  than  is  just  and  reasonable,  he  may 
apply  to  the  selectmen,  or  a  majority  of  them,  of  the  town 
where  he  resides,  and  if  he,  on  his  own  oath  or  otherwise, 
can  satisfy  the  selectmen  that  his  assessment  is  too  high, 
said  selectmen  shall  lodge  in  the  town  clerk's  office  of  such 
town  (by  the  15tli  of  August)-  a  certificate  under  their 
hands,  of  the  sum  to  which  they  have  reduced  the  assess- 
ment of  such  person,  which  sum  so  certified  shall  be  taken 
by  listers  as  the  sum  at  which  such  person  shall  be  assessed. 

The  person  appealing  to  selectmen  as  aforesaid  shall 
give  notice  to  one  or  more  of  said  listers,  of  the  time  and 
place  of  hearing  applications  of  persons  so  appealing. 

To  the  persons  constituting  the  board  of  civil  authorities 
for  the  abatement  of  taxes  in  the  several  towns,  (viz.  :  the 
selectmen  and  justices  of  such  towns)  shall  be  added  the 
listers  of  such  towns  ;  and  at  least  one  of  said  listers  shall 
always  be  notified  of  any  meeting  of  such  board  for  the 
abatement  of  taxes. 

Assessors  in  each  town  sliall  annually  meet  and  revise 
and  correct  all  errors  in  the  list  of  such  town  and  make 
duplicates,  one  for  town  clerk  of  such  town  and  one  for  the 
clerk  of  the  house  of  representatives ;  and  the  listers  or 
assessors  of  each  town  shall,  every  four  years,  meet  and 
designate  one  of  said  listers  or  as.sessors,  whose  duty  it  shall 
be  to  meet  at  the  usual  place  of  holding  county  courts  in 
such  count}^,  and  when  so  met  they  shall  appoint  a  modera- 


DIGEST  OF  TAX  LAWS— VERMONT.  143 

cor  to  govern  such  meeting  and  proceed  to  average  the 
valuation  of  the  real  estate  of  the  several  towns  in  their  re- 
spective counties,  justly  and  equitably,  comparing  one  with 
the  other,  deducting  from  or  adding  to  the  valuation  of  said 
amount,  so  assessed  as  they  may  deem  proper ;  and  the 
listers  and  assessors  so  met,  shall  cause  a  certificate  to  be 
indorsed  on  said  lists  of  such  alterations  as  they  make,  signed 
by  the  chairman  of  the  meeting;  and  such  lists  shall  be 
returned  to  the  respective  towns,  so  certified  and  averaged  ; 
and  such  lists  shall  stand  for  the  valuation  of  the  real  estate 
for  the  succeeding  four  years  ;  and  such  lists  having  been 
fhus  returned  and  certified  and  sent  to  the  legislature  of 
the  state,  and  there  averaged  and  equalized  by  a  committee  Legisintive 
to  be  appointed  by  said  legislature,  of  one  member  from  equaTiza-^* 
each  county,  adding  to,  or  deducting  from,  as  the  case  may  ^'""• 
be,  and  certified  by  said  committee,  shall  be  the  list  on 
which  state  taxes  shall  be  made  for  the  four  succeeding 
years,  together  with  the  list  of  the  personal  estate  as  here- 
tofore provided. 

The  listers  composing  the  convention  for  averaging  the  Oath. 
towns  in  the  several  counties,  and  the  committee  appointed 
by  the  general  assembly  for  equalizing  the  several  counties 
in  the  state,  shall,  before  entering  on  their  duties,  swear  to 
do  their  duty  without  fivor  or  fear. 

The  convention  of  listers  to  average  the  valuation  shall  *^''''''''- 
appoint  a  clerk  who  shall  keep  a  recoi'd. 

The  committee  annually  appointed  to  make  up  grand  ^'/'"J"!,'"^'^ 
list  may  correct  any  error  in  valuation  of  real  estate  of  any  ust  tocor- 
town,  and  the  state  taxes  against  the  real  estate  in  such  ''•='=' ^"°"- 
town  shall   be  estimated  on  corrected  list  until   next  ap- 
praisement of  same. 

The  listers  or  assessors  shall  attach  to  each  list  a  certifi-  certiflcatc. 
^ate,  signed  by  above,  and  verified  by  oath,  that  they  have 
set  down  all  the  real  estate  according  to  the  best  of  their 
dbility,  &c.,  and  have  estimated  the  value  of  such  real  estate 
at  such  sums  as  they  would  appraise  same  in  payment  of  a 
just  debt,  &c.  (swearing  to  a  true  list). 

The  clerk  of  the  house  of  representatives  shall  send  to  Bianksfor 
town  clerk  of  the  several  towns,  blanks  to  make  up  grand  emndiist. 
list  of  said  town. 

The  town  clerk  in  each  town  shall  prepare  and  keep  a  Tou-n  cicrk 
list  of  all  transfers  of  real  estate  in  such  town,  for  use  and  of  l^nui^flrs 
benefit  of  listers  of  said  town,  particularly  mentioning  the  ^^^'''j''' 
names  of  the  grantor  and  grantee,  the  number  of  acres  in- 
cluded in  each  transfer,  with  such  other  necessary  informa- 
tion as  may  be  required  by  such  listers  to  make  transfers 
in  lists  of  such  town. 


144 


DIGEST  OF  TAX  LAWS— VERMONT. 


Lists  of 
Btockhold- 
ers  of 
baukjs,  (fcc 


Non-resi- 
dent 8tOC'.i- 

holders. 


Stocks  in 
banks,  &c. 
oat  of  state. 


Stock 
listed  at 
true  value. 


First  con- 
stable col- 
lector. 
Taxes  as- 
sessed ou 
lists. 

Constable 
to  levy  and 
collect  state 
tux. 

County 
treasurer. 


Tax  bill  of 
town,  vil- 
lage, school 
district,  i&c. 


Warrant. 

Distress  of 
goods  for 


The  cashiers  of  the  banks  and  clerks  of  corporations  in 
the  state  shall  transmit  to  clerks  of  the  several  towns  in  the 
state  in  which  any  stockholder  of  such  bank  or  other  cor- 
poration may  reside,  a  true  list  of  the  names  of  all  such 
stockholders,  with  the  number  of  shares  standing  against 
the  names  of  all  such  stockholders  on  the  books  of  such 
bank  or  other  corporation,  together  with  the  amount  actu- 
ally paid  in,  on  each  share,  ou  the  1st  of  April  in  each 
year. 

The  cashiers  shall  also  certify  to  the  several  town  clerks 
of  towns  where  the  banks  are  situated,  the  names  of  the 
persons  and  the  amount  of  stock,  or  number  of  shares  such 
persons  (if  any)  may  own  in  such  banks,  who  reside  out  of 
the  state. 

Stocks  in  banking  and  other  corporations  without  this 
state,  actually  owned  by  citizens  of,  and  residents  of  this 
state,  which  are  taxable,  and  are  actually  taxed  in  the  state 
where  the  corporation  is  located,  shall  not  be  liable  to  be 
taxed  in  this  state. 

All  bank,  railroad  and  other  corporation  stock  liable  to 
be  taxed,  shall  be  appraised  by  the  listers,  and  set  in  grand 
list  at  its  true  value,  whether  above  or  below  its  par  value. 

Every  inhabitant  (except  exempts)  shall  contribute  to  the 
public  charges  and  expenses  of  government. 

The  first  constable  of  each  town  (which  officer  is  elected) 
shall  be  the  collector  of  taxes. 

All  taxes  shall  be  uniformly  assessed  on  the  lists  of  the 
persons  taxed. 

When  the  general  assemblj^  imposes  state  tax,  state  trea- 
surer shall  forthwith  issue  a  warrant  to  first  constable  of 
each  town  to  levy  and  collect  tax  and  pay  it  into  treasury. 

In  collecting  the  county  tax,  issuing  warrants  and  extents 
and  performing  all  other  incident  and  necessary  duties,  the 
county  treasurer  shall  have  same  power  as  the  state  trea- 
surer, as  regards  state  tax;  and  all  constables,  sheriffs,  &c., 
are  required  to  perform  their  several  duties  required  by  said 
treasurer  in  collecting  county  tax,  in  same  manner  pre- 
scribed for  the  execution  of  duties  required  of  them  by  the 
state  treasurer  in  collecting  state  taxes. 

When  any  town,  village,  school  district  or  other  com- 
munity shall  impose  a  tax,  the  selectmen,  trustees  or  com- 
mittee, shall  make  out  a  tax  bill  of  such  tax  apportioned 
to  persons  liable  to  pay  tax,  and  apply  to  a  justice  for  war- 
rant to  collect  tax;  and  any  justice  to  whom  such  applica- 
tion is  made  shall  issue  a  warrant. 

On  neglect  of  person  to  pay  the  tax  specitied  in  tax  bill 
(six  days'  notice  of  such  tax  having  been  given  by  con- 


DIGEST  OF  TAX  LAWS  — VERMOXT.  145 

stable")  the  constable  shall  distrain  goods  and  chattels  of  nonpav- 

1  /  i-j?  T.i  T  mentoftax. 

such  person  (exceptmg  irom  distress,  the  arms  and  accou- 
trements which  it  is  the  duty  of  such  person  to  keep),  and 
after  four  days,  and  then  posting  distress  for  sale  for  six 
days,  in  some  pubhc  place  in  such  town,  shall  sell  the  same 
at  public  auction,  returning  overplus  to  former  owner.  For  Delinquent 
want  of  goods  and  chattels,  the  delinquent  shall  be  com-  toTaTi!"**^ 
mitted  to  jail  till  tax  and  costs  are  paid. 

The  constable  or  collector  of  any  tax  shall  have  power  Powers  of 
to  collect  the  same  in  any  place  in  the  state,  and  execute  on"co"iec- 
warrant  wherever  he  may  tind  the  property  or  body  of   ^'°"- 
delinquent,  and  at  any  time  within  three  years  from  the 
time  he  received  the  tax  bill  of  such  tax;  or  if  any  person 
against  whom  such  collector  shall  have  a  tax  shall  be  ab-  Absence, 
sent  from  the  state  at  the  time  the  collector  receives  the  tax 
bill,  or  removes  out  of  the  state  within  one  year  thereafter,  Eemovai. 
and  liave  or  leave  no  property  known  to  such  collector,  in 
such  state,  which  can  be  distrained  for  collection  of  taxes, 
such  collector  shall  have  power  to  enforce  collection  of  such 
tax  at  any  time  within  three  vears  from  the  time  such  ab-  Collection 

•'  •   1  ■•         1  i    1  11  of  tax  with- 

sent  person  may  return  within  the  state,  or  have  known  in  three 
property  therein,  liable  to  distress  for  collection  of  taxes.  ^^''"' 

Where  neither  goods,   chattels  nor  body   of  a  person  Land  to  be 
against  whom  a  constable  shall  have  a  tax  for  collection,  no  goods" 
can  be  found,  such  person  being  alive,  the  warrant  for  col-  b°ody^"'"^ 
lection  may  be  extended  on  any  land  in  the  state  belong- 
ing to  such  person  ;  and  the  constable  shall  sell  so  much 
of  said  land  as  shall  pay  the  tax  (after  public  notice  of  sale 
in  newspaper),  at  public  auction,  if  tax  be  not  paid  before 
the  day  of  sale. 

If  the  owner  or  his  representatives  pay  or  tender  their  Refunding 
full  sum  for  which  the  land  was  sold,  with  costs,  to  a  con-  sorat 
stable,  and  twelve  per  cent  interest,  within  one  year  from  ll\l]°^ 
sale,  said  constable  shall  refund  to  the  purchaser  at  auction 
sale,  the  money  received. 

When  any  constable  has  sold  lands  for  non-payment  of  ^jjfi'tl'on 
taxes,  and  dies  or  removes  from  the  town  where  such  lands  money  paid 
lie  previous  to  the  expiration  of  one  year  from  sale,  the  c?crk! 
owner  whose  lands  have  been  sold  may  redeem  the  same 
by  paying  the  amount  for  which  they  were  sold,  and  inte- 
rest on  the  same,  to  the  town  clerk  of  such  town  within  the 
time  prescribed  by  law,  and  the  said  clerk  shall  pay  over 
the  same  to  the  purchaser  on  demand. 

If  the  land  is  not  redeemed,  the  constable  shall  execute  Deed, 
a  deed  to  the  purchaser,  which  conveys  title  against  tax 
delinquent  and  all  claiming  under  him, 
19 


146 


DIGEST  OF  TAX  LAWS  — VKHMONT. 


List  of 

lands  not 

redeemed 

deposited 

witlitowu 

clerlt. 


List  of  nou- 

resident 
lands  de- 
posited 
with  first 
constable. 


Highway 

surveyor, 

collector. 

Description 

of  nonresi- 

dent  lands 

s^old. 

Convey- 
ance. 


List  of  non- 
resident 
lands  re- 
corded in 
town 
clerk's 
oflSce. 


Advertise- 
ments of 
sale. 


List  of 
lands  sold. 


Retaliatory 
taxes  on 
insurance 
companies. 


The  constable,  within  thirty  <h^yii  froiii  the  time  of  re- 
demption of  the  land  sold  for  taxes,  shall  make  and  deposit 
with  the  town  clerk  for  record,  a  true  list  of  the  lands  not 
redeemed ;  provided,  however,  the  failure  of  the  constable 
to  comply  with  this  provision  shall  not  affect  the  title  of 
the  purchaser. 

Collectors  of  taxes  shall  deposit  the  list  of  non-resident 
lands  on  wliich  the  taxes  are  unpaid,  together  with  the 
taxes  due,  with  the  first  constable  of  their  several  tcnvn.s, 
on  or  before  the  1st  of  August  annually.  Said  lists  shall 
remain  in  the  hands  of  said  constable  fifteen  days  before 
advertised  for  sale ;  and  no  non-resident  lands  shall  be  ad- 
vertised or  sold  for  taxes,  unless  a  list  of  the  same  has  been 
so  deposited,  and  remained  in  the  possession  of  the  consta- 
ble as  aforesaid. 

Highway  surveyors  act  as  collectors  of  highway  taxes 
ill  the  several  districts. 

Each  constable  shall,  in  advertising  non-re.'^ident  lauds 
for  sale,  particularly  describe  each  piece  and  parcel  of  land 
sold;  and  the  owner's  name,  if  known,  so  that  each  piece 
and  parcel  shall  be  certainly  known.  The  conveyance 
executed  by  the  constable  shall  effectually  pass  the  legal 
title  to  the  purchaser. 

Previous  to  advertising  said  lands  for  sale,  said  constable 
shall,  with  the  assistance  of  the  town  clerk,  make  out  a 
true  list  of  said  lands,  definitely  describing  the  same,  and 
certifying  the  amount  of  taxes  due  thereon  ;  which  list 
shall  be  recorded  in  the  town  clerk's  ofiice  where  the  lands 
lie;  and  the  constable  shall  be  governed  by  the  said  list  in 
advertising  and  selling  said  lands. 

Advertisements  for  the  sale  of  said  lands  shall  be  pub- 
lished in  some  one  newspaper  in  the  county  where  said 
lands  lie,  if  any  be  printed ;  and  said  constable  shall  not 
be  required  to  extend  his  warrant  on  any  of  said  lands,  as 
required  by  the  act  to  which  this  is  an  addition. 

If  no  newspaper  is  in  said  county,  then  notice  of  sale 
shall  be  published  in  a  newspaper  in  an  adjoining  county. 

The  constable  who  sells  the  lands,  shall  make  a  true  li.st 
of  the  lands  sold,  time,  person  and  sum  and  leave  the  same 
in  the  office  of  the  clerk  of  the  town  where  the  lands  lie, 
within  thirty  days  from  sale,  and  said  clerk  shall  record  the 
same  within  ten  days  thereafter. 

In  case  taxes  are  imposed  by  any  other  state  on  life  insu- 
rance companies  incorporated  in  this  state  and  transacting 
business  in  such  other  state,  or  upon  the  agents  of  such 
insurance  companies,  then,  so  long  as  such  law  continues 
in  force,  the  same  amount  of  taxes  shall  be  imposed  by 


DIGEST  OF  TAX  LAWS— VIRGINIA.  147 

this  state  on  all  insurance  companies  doing  business  in  this 
state,  incorporated  or  organized  under  the  laws  of  such 
other  state  so  imposing  taxes  on  such  insurance  companies 
incorporated  by  this  state. 


VIRGINIA. 

Commissioners  of  the  Revenue.  Taxofflcera. 

Auditor  of  Public  Accounts. 

Circuit  Court  of  the  County  or  Corporation. 

Court  of  each  County  or  Corporation. 

Clerk  of  County  Court  or  Corporation. 

Attorney  of  the  Commonwealth,  in  the  several  Counties  or  Corpora- 
tions. 

Sheriff,  ex  officio,  Collector. 

Sergeants  of  the  Cities  of  Norfolk,  Portsmouth,  Petersburg,  Danville 
and  Williamsburg,  Collectors. 

Constables  Collectors  in  certain  cases. 

Three  commissioners  of  the  revenue  for  four  counties  commis- 
(named) ;  two  for  each  of  fifty-eight  counties  (named) ;  one  thTrevc^ 
for  every  county  that  is  not  named ;  three  for  the  city  of  °°®- 
Richmond;  and  one  for  each  of  nine  corporations  (named.) 

These  commissioners  shall  give  bond  and  qualify  before 
the  court  of  the  county  or  corporation  wherein  he  was 
elected. 

Those  counties  where  there  are  more  than  one  commis-  District* 
sioner,  and  the  city  of  Richmond,  shall  be  divided  into 
districts,  and  the  jurisdiction  of  a  commissioner  shall  not 
extend  beyond  his  district,  except  to  grant  license  for  a 
privilege  not  local. 

The  clerk  of  the  court  of  every  county  and  corporation  List  of 
shall  annually,  in  January,  make  out  a  list  of  all  deeds  for  madeout^° 
partition  and  conveyance  of  land  (except  deeds  of  trust  bycierkof 
and  mortgages  to  secure  the  payment  of  debts)  lodged  in 
his  office  to  be  recorded  (although  not  fully  proved)  wdthin 
the  year  ending  on  the  31st  of  December  preceding. 

The  clerk  of  every  circuit,  county  and  corporation  court  List  of 
shall  make  out  list  of  all  judgments  and  decrees  for  the  ancfdecreea. 
partition  or  recovery  of  lands  which  may  have  been  ren- 
dered, and  of  all  lands  absolutely  devised  by  wills  recorded 
in  such  court  within  the  same  year. 

The  lists  shall  be  delivered  by  the  clerk  to  the  commis-  coiintcrai 
sioner  for  his  county  or  corporation.  The  clerk  shall  also  ces.'^""'*'' 
certify  collateral  inheritances  to  the  commissioner. 

The  register  of  the  land  office  shall  certify  to  the  com-  orants 
missioner  of  the  proper  county,  an  abstract  for  each  county  ooice."" 
of  all  "rants  issued  from  the  land  office. 


148 


DIGEST  OF  TAX  LAWS— VIRGINIA. 


Forms. 


Instruc- 
tions. 

Miscon- 
duct, neg- 
lect or 
incapacity 
of  commis- 
sioner. 


Changes  in 
district. 


Lands 

granted 

assessed. 


Lands 
granted. 
Real  pro- 
perty pur- 
chased by 
state. 


The  commissioner  sliall  apply  for  and  receive  all  oflficial 
books  and  papers  of  liis  predecessor. 

The  auditor  of  public  accounts  shall  forward  to  the  com- 
missioners of  the  revenue  printed  forms  for  the  land  and 
property  books,  and  lists  for  taxable  subjects  required  to  be 
furnished  by  the  commissioners  to  persons  chargeable  with 
taxes,  and  shall  also,  by  letter  or  printed  circular,  give 
instructions  to  commissioners  respecting  their  duties. 

The  said  auditor  shall  communicate  any  instances  of  mis- 
conduct or  neglect  of  any  commissioner,  or  any  evidence 
of  his  incapacity  furnished  by  an3^thing  in  the  auditor's 
office,  in  a  letter  to  the  clerk  of  the  court  of  the  county 
wherein  such  commissioner  was  elected ;  which  letter  the 
clerk  shall  lay  before  the  court  at  the  first  term  after  it  is 
received. 

The  court  shall  make  an  order  directing  that  a  certified 
copy  of  each  letter  be  immediately  posted  at  the  front  door 
of  the  court  house  of  such  county  or  corporation  ;  and  in 
counties  and  corporations  having  a  newspaper,  notice 
thereof  may  be  published  at  the  discretion  of  the  court. 

On  complaint  of  the  commissioner  by  such  letter  or 
otherwise,  or  whenever  the  court  is  satisfied  that  there  has 
been  evident  neglect  of  duty,  it  may  order  a  summons  to 
issue  requiring  the  commissioner  to  appear  before  the  court 
at  the  next  term,  and  on  such  summons,  if  cause  exists, 
the  court  shall  order  a  removal  and  an  election  to  fill 
vacancy. 

Such  changes  as  may  happen  within  any  commissioner's 
district  shall  be  noted  by  him  in  his  land  book  as  follows: 

He  shall  enter  in  the  said  book  and  assess  the  value  of 
all  lands  in  his  district  appearing  by  the  register's  abstract 
to  have  been  granted.  If  he  fail  to  enter  any  grant  (men- 
tioning in  the  reporter's  abstract)  in  the  first  land  book 
made  out  after  the  abstract  is  received  by  him  he  shall  for 
such  failure  forfeit  twenty  dollars  to  the  commonwealth 
and  a  like  sum  to  the  grantee. 

The  auditor  shall  not  enter  real  estate  purchased  for  the 
commonwealth  at  a  sale  for  taxes,  in  said  book,  but  keep  a 
register  thereof.  "When,  however,  any  real  estate  so 
purchased,  appears  by  the  auditor's  certificate  to  have  been 
redeemed  the  same  shall  be  replaced  in  the  body  of  the 
book  in  the  name  of  the  former  owner  or  his  grantee. 
When  real  estate  is  sold  for  taxes  to  individuals,  the  com- 
missioner shall  note  in  his  land  book  the  number  of  acres 
so  sold  and  to  whom,  but  shall  continue  the  land  upon  his 
said  book  in  the  name  of  the  former  owner  until  the  pur- 
chaser obtains  a  deed  therefor. 


DIGEST  OF  TAX  LAWS— VIRGINIA. 


149 


The  lands  appearing  on  the  lists  or  statements  of  the 
clerk  of  the  circuit,  county  and  corporation  court  and  re- 
porter of  the  land  office,  as  aforesaid,  shall  be  transferred 
accordingly  on  the  land  book  and  charged  to  the  person  to 
whom  the  transfer  is  made. 

When  a  tract  or  lot  becomes  the  property  of  different 
owners  in  several  parcels,  the  value  at  which  the  whole 
had  been  assessed  shall  be  divided  among  the  several  parcels, 
having  regard  to  the  value  of  each  parcel  compared  with 
that  of  tiie  whole  tract  or  lot,  and  the  tax  upon  the  whole 
sliall  be  apportioned  accordingly  among  the  owners  of  the 
different  parcels.  Any  person  dissatisfied  with  apportion- 
ment, may  apply  to  the  commissioner  to  make  a  reassess- 
ment, and  he  shall  make  it  according  to  his  best  skill  and 
judgment  after  ten  days'  notice  of  time  to  parties  interested. 
Any  party  may,  after  like  notice,  apply  to  the  court  of  the 
county  or  corporation  to  review  the  commissioner's  decision 
and  may  order  his  assessment  to  be  corrected. 

Every  commissioner  in  making  out  his  land  book  shall 
correct  any  mistake  made  in  any  entry  in  the  land  book. 
But  land  which  has  been  correctly  charged  to  one  person 
shall  not  afterwards  be  transferred  to  another  without  evi- 
dence of  record,  or  furnished  as  aforesaid,  that  such  transfer 
is  proper,  except  as  follows  : 

When  the  owner  dies  intestate,  the  commissioner  may 
ascertain  who  are  the  heirs  of  the  intestate,  and  charge  the 
land  to  such  heirs.  Where  the  owner  has  devised  the  land 
absolutely,  the  commissioner  may  charge  the  land  to  such 
devisee.  If,  under  the  will,  the  land  is  to  be  sold,  the  land 
shall  continue  charged  to  the  decedent's  estate  until  a  trans- 
fer thereof. 

If  land,  lying  in  one  county,  corporation  or  district  be 
erroneously  assessed  in  another,  the  commissioner,  on  whose 
book  it  is  erroneously  assessed,  shall  certify  the  owner's 
name,  and  the  quantity,  description  and  value  of  the  land, 
to  the  proper  commissioner  who  shall  enter  the  same  on 
his  book  and  charge  the  tax  thereon ;  and  the  commissioner 
on  whose  book  it  was  erroneously  entered,  shall  strike  the 
same  therefrom,  upon  being  advised  of  the  entry  thereof  by 
the  proper  commissioner. 

Land  partly  in  one  county,  and  partly  in  another,  shall  be 
entered  by  the  commissioner  of  the  county  in  which  the 
greater  part  lies,  but  the  entry  and  payment  of  taxes  in 
the  county  where  any  part  thereof  is  situated,  shall,  for 
such  time,  be  a  discharge  of  so  much  of  the  taxes  as  may 
be  so  charged  and  paid.  And  when  new  buildings  are 
erected  of  the  value  of  one  hundred  dollars  or  more  on  that 


Tract,  when 
divided  into 

Earcels. 
ow  valued. 


Ke-Assesi- 

ment. 


Eeveiw. 


Mistakes  to 
be  correct- 
ed. 


Transfer  of 
property. 


Land  In  one 
countv  as- 
sessed iu 
another. 


150 


DIGEST  OF  TAX  LAWS— VIRGINL\. 


part  of  tlio  land  lying  in  the  county  in  which  it  is  not 
a-sscssed,  the  commissioner  on  whose  book  it  is  entered, 
shall  assess  and  add  the  value  of  such  buildinpjs  as  in  other 


Omitted 
patented 
land  to  be 
entered,  &c. 


Owner  of 
land  to 
make  oath 
whether  it 
is  correctly 
entered ; 
whether 
any  part 
ought  to  bo 
transferred 
to  others. 
Nature  of 
evidence  to 
authorize 
transfer. 


cases. 


Where  land  which  lies  partly  in  one  county,  and  partly 
in  another,  is  assessed  in  the  county  in  which  the  greater 
part  lies,  if  the  owner  thereof  shall  convey  that  portion  (or 
any  part  thereof)  lying  in  the  county  wherein  the  same  is 
not  assessed,  the  commissioner  of  the  revenue  of  the  latter 
county  shall  enter  upon  his  land  book  what  is  so  conveyed, 
and  certify  the  owner's  name  and  quantity,  description  and 
value  thereof  to  the  commissioner  of  the  count}''  wherein 
the  whole  was  before  assessed,  who  shall  strike  the  part  so 
conveyed  from  his  land  book. 

When  the  commissioner  ascertains  any  patented  land  in 
his  district  not  before  entered  on  his  book,  or  entered,  has 
been  omitted  for  one  or  more  years,  he  shall  make  an  entry 
thereof  and  owner's  name,  and  if  there  be  no  assessment  of 
the  same,  shall  proceed  to  make  such  assessment  by  refer- 
ence to  the  assessed  value  of  contiguous  lands  similarly  sit- 
uated, and  charge  on  the  land  he  so  enters,  taxes  at  the 
rate  imposed  by  law,  for  each  year  in  which  the  land  was 
not  before  entered  in  such  book  from  1832  inclusive,  if 
the  patent  emanated  for  that  time ;  and  if  it  did  not,  then 
from  the  date  of  the  patent,  together  with  lawful  interest 
on  each  year's  tax.  Any  commissioner  failing  to  make 
such  entry  and  assessment  shall  forfeit  twenty  dollars. 

A  hona  fide  purchaser  of  such  lands  shall  not,  however, 
be  subject  to  the  arrears  of  said  tax,  except  from  the  date 
of  his  title. 

Each  commissioner  before  making  out  his  land  book, 
(and  when  he  takes  the  list  of  taxable  personal  propert}-,) 
shall  carry  with  him  the  book  of  the  preceding  year,  and 
the  entry  of  lands  charged  to  any  person  resident,  or  having 
an  agent  within  his  district,  shall  be  shown  to  such  person 
or  agent,  who  shall  state  on  oath  whether  the  same  be  cor- 
rectly entered,  or  any  part  ought  to  be  transferred  to  any 
other  person,  and  if  so,  to  whom,  and  the  nature  of  the 
evidence  to  authorize  such  transfer ;  also  to  state  whether 
any  other  land  within  the  district  ought  to  be  charged  to 
such  resident,  or  non-resident,  and  to  describe  the  same,  as 
well  as  to  give  a  description  of  any  of  the  lands  charged  to 
such  resident,  or  non-resident,  which  may  not  be  correctly 
entered.  Any  such  resident  or  agent  failing  to  comply 
with  such  requisition  shall  forfeit  fifty  dollars.  ■  Any  com- 
missioner failing  to  comply  with  this  section  shall  forfeit 
one  hundred  dollars. 


DIGEST  OF  TAX  LAWS— VIllGIXIA. 


151 


Omitted 
value  of  old 
and  new 
buildings  to 
be  assessed. 


Land  Book. 


Tiie  value  of  any  old  buiidiug  omitted  for  one  or  more 
years,  and  valac  of  new  buddiiigs,  are  to  bo  assessed  by 
each  commissioner  before  making  out  his  land  book,  with 
interest  on  the  taxes  at  the  rate  of  six  per  cent  per  annum 
for  the  omitted  years. 

And  where  any  such  old  or  new  buildings  not  thereto- 
fore assessed  is  of  the  value  of  one  hundred  dollars,  or  up- 
wards, the  value  shall  be  added  to  the  value  at  which  the 
land  was  before  char<2"ed. 

O 

The  commissioner  shall  make  out  his  land  book  show- 
ing in  one  table  the  tracts  of  land,  and  in  a  separate  table 
the  town  lots. 

In  the  table  of  the  tracts  of  land,  the  commissioner  shall 
enter  eacli  tract  separately,  and  shall  set  forth  in  as  many 
separate  columns  as  may  be  necessary  the  name  of  the  per- 
son who  (or  his  tenant)  has  the  freehold  in  his  pos.session, 
his  place  of  residence,  the  nature  of  his  estate,  whether  in 
fee  or  for  life,  the  number  of  acres  in  tract,  if  it  has  a  name, 
and  a  description  with  reference  to  contiguous  tracts,  or  to 
the  water-courses,  mountains  or  other  places  on  or  near 
which  it  lies,  value  of  land  per  acre,  distance  and  bearings 
from  the  court  house,  &c.,  the  amount  of  tax  on  the  whole 
tract  at  the  legal  rate,  and  from  whom,  when  and  how-  the 
owner  derived  the  land,  where  this  is  known  with  a  note 
or  explanation  of  any  alteration  made,  showing  why,  and 
on  what  authority  it  was  made. 

In  the  table  of  town  lots,  he  shall  enter  separately  each 
lot,  and  set  forth,  in  as  many  separate  columns  as  may  be 
necessary,  the  name  of  the  person,  his  residence  and  estate, 
as  in  the  table  of  tracts  of  land,  charging  lots  leased  for  a 
term  of  years,  on  ground  rent,  including  all  improvements 
tiiereon,  not  to  the  lessee,  but  to  the  tenant  for  life,  or  fee 
simple  owner  under  whom  the  lessee  holds.  The  commis- 
sioner shall  set  forth  in  other  columns  the  number  of  each 
lot  in  the  town,  with  its  name,  if  not  previously  placed  in 
the  caption  or  heading  of  the  table;  a  description,  where 
the  person  does  not  own  the  whole  lot,  of  the  part  which 
he  owns ;  the  value  of  the  buildings  on  the  lot,  and  lot's 
value  including  buildings;  the  amount  of  tax  at  the  legal 
rate,  and  like  notice  of  the  source  of  title  and  explanations 
of  alterations  as  in  the  table  of  tracts  of  land. 

Every  person  of  full  age  and  sound  mind,  not  a  married 
woman,  shall  list  the  taxable  personal  property,  moneys, 
contracts  and  credits,  in  his  possession,  or  under  his  control 
or  care,  and  the  subjects  and  persons  on  account  of  which 
he  is  chargeable  with  taxes  or  county  levies.  Tiie  pro- 
perty of  a  minor  shall  be  listed  by  his  guardian  ;  if  none,  dial."" 


AMio  to  list 
pioporty. 


152 


DIGEST  OF  TAX  LAWS  — VIRGINIA. 


By  husband. 

Committee 
or  personal 
representa- 
tive. 

By  agents. 

By  princi- 
pal account- 
ing officer. 


By  clerk 
of  court. 


By  agent. 


Claims 
listed  where 
debtor  re- 
sides. 


What  com- 
missioner 
shall  ascer- 
tain. 


Free  males. 

Free  male 
negroes,- 

Slaves. 


Personal 
property, 
moneys, 
credits  &c. 


by  liis  fiitber,  if  living;  if  not  by  his  mother,  if  living;  if 
neither  be  living,  by  the  one  having  charge  of  the  property : 
of  a  wife,  by  her  husband,  if  of  sound  mind;  if  not,  by 
herself:  of  a  deceased  person,  idiot  or  lunatic,  by  the  per- 
sonal representative  or  committee;  of  a  penson  for  whom 
property  is  held  in  trust,  by  the  trustee:  of  a  corporation, 
whose  assets  are  in  the  hands  of  agents,  receivers  or  factors, 
by  such  officers :  of  every  company,  firm,  body  politic  or 
corporate,  by  the  principal  accounting  officer,  partner  or 
agent;  all  moneys,  bonds  and  other  evidences  of  debts, 
under  the  control  of  any  receiver  or  commissioner,  by  such 
officer;  and  all  moneys  deposited  in  any  bank  to  the  credit 
of  any  suit,  by  the  clerk  of  the  court  in  which  such  suit  is. 
Personal  property  not  situated  in  the  county,  city  or  town 
in  which  the  owner  or  person  required  by  this  act  to  list 
the  same  for  taxation  resides,  shall  be  listed  by  the  agent 
of  such  owner  or  other  person  in  the  county,  city  or  town 
where  such  property  is,  unless  such  owner  or  other  person 
shall  cause  it  to  be  otherwise  listed  in  such  last  mentioned 
county,  city  or  town.  All  bonds,  evidences  of  debt  and 
claims,  wherever  the  debtors  may  reside,  and  all  moneys, 
shall  be  listed  by  the  owner  thereof,  or  by  the  person  re- 
quired by  this  act  to  list  the  same  for  taxation,  or  by  the 
agent  of  such  owner,  or  other  person  having  the  control 
and  custody  of  such  bonds,  evidences  of  debt,  claims,  con- 
tracts and  money. 

Each  commissioner  of  the  revenue  shall  ascertain  the 
number  of  white  male  inhabitants  in  his  district  of  twenty- 
one  years,  not  exempt  from  taxation,  from  bodily  infirmi- 
ties. 

The  number  of  free  male  persons  above  sixteen. 

The  number  of  male  free  negroes  above  twenty-one,  not 
exempt  from  taxation,  from  bodily  infirmities. 

The  number  of  slaves  of  twelve  and  number  of  slaves  of 
sixteen  years;  and  herein  shall  be  included  all  persons  and 
property  removed  from  one  county  and  city  to  another, 
between  the  1st  of  February  and  the  time  the  commis- 
sioner's books  are  certified  by  the  clerk ;  but  persons  as- 
sessed, and  who  have  paid  their  taxes  in  any  county,  may 
be  exonerated  in  any  other  for  that  year. 

He  shall  ascertain  from  each  person  in  his  district  the 
following,  viz. :  All  taxable  personal  property  in  his  dis- 
trict and  all  moneys  and  credits  in  or  out  of  the  state,  of 
each  person  in  his  district  on  the  1st  of  Febi-uary  in  each 
year,  and  value;  the  interest  and  profit  on  public  bonds  of 
this  or  any  other  state,  of  each  person  in  his  district ;  and 
from  each  person  in  his  district  the  amount  of  all  solvent 


DIGEST  OF  TAX  LAWS— VIRGINIA,  153 

bonds  and  securities  other  than  those  above,  and  solvent 
liquidated  and  certain  demands  and  claims  owing  to  such 
person,  whether  due  or  not,  on  said  1st  of  February,  de- 
ducting from  the  aggregate  amount  of  all  such  bonds,  secu- 
rities, claims  and  demands  owing  to  others  from  such  person 
as  principal  debtor  and  not  as  guarantor,  indorser  or  surety, 
but  in  neither  case  shall  unsettled  book  accounts,  accrued 
in  a  licensed  business  within  the  year  next  preceding,  be 
included. 

He  shall  ascertain  the  value  of  the  income  of  each  person  incomes, 
during  the  year  next  preceding  the  Istof  February,  wdiere 
it  exceeds  two  hundred  and  fifty  dollars,  for  discharge  of 
any  office  or  employment  of  this  State  or  the  United  States, 
or  service  of  any  corporation  of  this  or  any  other  state,  or    . 
of  any  company,  firm  or  person. 

He  shall  ascertain  the  yearly  value  of  all  toll  bridges  and  l°^l„^^ 
ferries  in  his  district,  except  such  as  are  exempt  from  taxa-  femes,  &c. 
tion.     He  shall  be  governed  by  the  actual  rent  received 
■where  such  bridges  and  ferries  are  rented  or  leased  out ; 
otherwise  he  shall  make  a  just  estimate  of  value. 

He  shall  ascertain  from  the  officers  of  all  incorporated  compani'es^ 
joint  stock  companies  in  his  district,  except  banks  of  circu- 
lation and  companies  incorporated  for  internal  improve- 
ment, the  actual  value  of  their  capital,  not  including  that 
invested  in  real  estate  or  slaves,  used,  employed  or  invested 
in  the  business  for  which  such  companies  were  respectively 
incorporated.  Their  real  estate  and  slavgs  shall  be  listed 
and  assessed  as  in  other  cases. 

He  shall  ascertain  the  capital,  not  invested  in  real  estate  insurance 

.  J^'.  ,....  contpanies. 

or  slaves,  of  all  insurance  companies  and  saving  institutions 
other  than  those  which  have,  within  the  year  preceding  the 
1st  of  February,  declared  dividends  of  profits  ;  he  shall  as- 
certain also  all  such  companies  and  institutions  which  have 
declared  such  dividends  or  profits,  and  shall  list  for  taxa- 
tion the  amount  of  such  dividends  declared  within  one  year 
preceding  the  1st  of  February  in  each  year.  The  real  estate 
and  slaves  of  such  companies  and  institutions  shall  be  as- 
sessed and  listed  as  in  other  cases. 

He  shall  ascertain  from  all  persons  residing  in  his  dis-  Mnnnfac- 
trict  the  capital  invested,  used  or  employed  by  them  in  mTnmg. 
any  manufacturing  or  mining  business,  or  in  any  trade  or 
business,  except  agriculture,  for  which  no  license  is  required, 
not  including  therein  the  assessed  value  of  their  real  estate 
and  the  value  of  their  slaves  which  shall  be  listed  and  as- 
sessed as  in  other  cases ;  but  in  neither  of  the  cases  men- 
tioned in  this  section  and  the  next  preceding  two  sections 
shall  the  personal  property,  except  slaves,  credits  and 
20 


154 


DIGEST  OF  TAX  LAWS— VIRGINIA. 


report. 


monoys  used,  acquired  or  held   in  such  trade  or  business 
be  otherwise  assessed  or  h'sted  tliau  as  such  capital. 
Receivers         jJq  shall  ascertain  from  each  person  in  his  district,  who 

and  com-  i         i  t  ^  •  • 

missioners.  acts  Under  the  order  or  any  court  as  receiver  or  commis- 
sioner, the  amount  of  all  moneys  and  bonds  or  other  evi- 
dences of  debt,  under  his  control,  the  right  to  which  may 
be  undecided,  and  the  style  of  the  suit  to  which  such  fund 
belongs,  and,  from  the  clerk  of  each  court,  the  amount 
deposited  by  order  of  such  court  in  any  bank  or  savings 
institution,  to  the  credit  of  any  suit  in  such  court,  and  the 
st3de  of  such  suit. 

^®°s-  lie  shall  ascertain  from  every  person  residing  in  his  district 

the  amount  of  all  fees  derived  by  him  from  any  office,  calling 

.   or  profession  for  which  no  license  is  required ;  but  the 

amount  of  such  fees  (if  not  paid)  shall,  if  solvent,  be  listed 

as  part  of  the  certain  and  liquidated  claims  of  such  person. 

Railroad  Every  railroad  or  canal  company  shall  hereafter  report 

company  to  quarterly  in  each  3^ear  to  the  auditor  of  public  accounts, 
the  number  of  passengers  transported  and  aggregate  num- 
ber of  miles  traveled  by  them  within  this  state,  and  gross 
amount  received  by  such  company  for  transportation  of 
freight  over  such  road  or  canal,  or  any  part  thereof,  during 
the  quarter  of  the  year  next  preceding  the  first  day  of 
the  month  in  which  such  report  is  made.  If  part  of  road 
or  canal  is  in  the  state,  such  company  shall  only  report 
that  part  of  the  amount  received  for  the  transportation  of 
freight  as  the  pa*t  of  road  or  canal  in  the  state  bears  to  the 
whole. 

Such  statements  shall  be  verified  by  oaths  of  such  ofl&- 
cers,  and  every  company  failing  to  report  shall  be  fined 
five  hundred  dollars.  At  the  time  of  report  the  company 
shall  pay  into  the  treasury  for  every  passenger  transported, 
a  tax  at  the  rate  of  one  mill  for  every  mile  of  transporta- 
tion of  each  of  such  passengers,  and  a  tax  of  one  half  of 
one  per  centum  of  such  gross  amount  received  for  the  trans- 
portation of  freights.  Such  company  paying  such  taxes 
shall  not  be  assessed  with  any  tax  on  its  lands,  buildings, 
cars,  .boats,  or  other  property  they  are  authorized  by  law 
to  hold  or  have.  But  if  any  such  company  fiiil  to  pay  such 
taxes  at  either  of  the  terms  specified  therefor,  then  its  lauds, 
buildings,  cars,  boats,  and  other  property  shall  be  imme- 
diatel}^  assessed  under  the  direction  of  the  auditor  of  public 
accounts,  by  any  person  appointed  by  him  for  the  purpose, 
at  its  full  value,  and  a  tax  shall  at  once  be  levied  thereon 
as  on  real  estate  and  other  property,  to  be  collected  by  any 
sheriff  whom  the  auditor  may  direct :  and  such  sherift"  shall 
distrain  and  sell  any  personal  property  of  such  company, 


Tax  of  com- 
pany. 


DIGEST  OF  TAX  LAWS  — VIRGINIA.  155 

and  pay  such  taxes  into  the  treasury  witliin  three  montlis 
from  the  time  when  such  assessment  is  furnished  to  him. 

The  commissioner  of  the  district,  within  wiiich  theprinei-  statement 
pal  office  or  place  of  business  within  this  commonwealth,  sioner^ao  to 
of  any  company  incorporated  for  a  work  of  internal  im-  company"^ 
provement  may  be,  shall  state  the  number  of  slaves  of 
twelve  years,  owned  or  hired  by  such  company,  and  the 
aggregate  value  of  all  personal  ])ropert3'-  of  such  company, 
wherever  such  slaves  or  property  may  be ;  the  amount  of 
moneys  on  hand,  and  the  acfgregate  amount  of  all  solvent 
bonds,  securities  and  liquidated  claims  owing  to  such  com- 
pany after  deducting  therefrom  the  amount  due  from  such 
company  to  others,  according  to  the  provisions  of  this  act. 
The  real  estate  of  such  company  and  improvements  shall 
be  assessed  as  in  other  cases ;  but  the  real  estate,  cars,  en- 
gines, and  other  property  appertaining  and  essential  to  the 
nse  of  its  franchise,  belongmg  to  a  company  whose  pro- 
perty is  exempt,  by  its  charter,  from  taxation,  shall  not  be 
listed  and  assessed.  Nor  shall  the  lands,  buildings,  or 
equipments  of  a  railroad  or  canal  which  it  may  lawfully 
acquire,  and  which  pays  a  tax  on  the  passengers  and  freight 
transported  over  such  road,  be  assessed  under  the  provi- 
sions of  this  section ;  but  any  excess  of  lands  above  the 
quantity  authorized  to  be  held  by  law,  by  such  last  men- 
tioned company,  shall  be  assessed  as  other  property. 

The  commissioner  shall  call  on  every  person  in  his  dis-  c^mmis- 

T  .  .  T  „  -^    1  -.  sioner  to 

trict  required  to  give  in  a  list  or  property,  moneys,  credits,  can  for  list. 
or  other  subjects  of  taxation  and  the  value  thereof,  or  of 
the  persons  in  respect  to  which  he  is  chargeable  with  county 
levies,  for  a  list  thereof;  and  may  apply  to  any  officer  or 
agent  of  a  company,  or  person  interested  therein  ;  and  shall 
administer  an  oath  to  any  person  to  answer  truly  any  ques- 
tion relevant  to  lawful  matters  of  inquiry.  A  commis- 
sioner failing  to  make  any  call,  or  administer  any  required 
oath,  shall  forfeit  fifty  dollars. 

The  commissioner  shall  also  ascertain  and  assess  the  value  Ascertain 
of  all  property,  other  than  slaves,  ascertained  and  listed  as  vaUie  oT" 
aforesaid  ;  and  if,  in  any  case,  a  person  shall  deem  himself  p''"!"-"'"'^- 
aggrieved  by  the  valuation  of  the  commissioner,  such  per-  co'rrcc*"d!' 
son  and  the  commissioner,  respectively,  shall  choose  two 
discreet  voters,  to  whom  shall  be  referred  the  matter  of  con- 
troversy ;  and  their  decision,  or  that  of  an  umpire  chosen 
by  them,  shall  be  final.     Each  list,  with  the  valuations  of  L'.sttobo 

J  1  '  y  ,     ,  vc&(i  ovGr« 

property  annexed,  shall  be  read  over  by  the  commissioner 
to  the  person  from  whom  it  is  obtained  or  on  whose  inform- 
ation it  is  made  out.  and  shall  be  corrected  in  such  respects 
as  may  be  necessary. 


156 


DIGEST  OF  TAX  LAWS  — VIRGINIA. 


statement 
of  persons 
and  person- 
al property 
and  value  in 
district. 


Moneys, 
contracts 
and  credits. 


Valuations. 


Forms  to  be 
left. 


Lists  and 
valuations. 


Commis- 
sioner may 
adopt  a 
valuation. 

Appeal. 


The  commissioner  shall  endeavor  by  asking  proper  ques- 
tions and  obtaining  answers  to  have  in  such  lists  a  correct 
and  full  statement  of  the  persons,  and  of  personal  property 
and  the  value  thereof  in  his  district  subject  to  taxation  or 
county  levy  which  were  in  the  possession  or  care  of  each 
person  in  such  district,  on  the  1st  of  February,  and  of  all 
the  other  subjects  before  mentioned,  on  account  of  which 
any  person  or  company  in  his  district  was  then  chargeable. 
The  answers  to  the  commissioner's  questions  shall  always 
be  on  oath.  A  commissioner  failing  to  administer  such 
oath,  unless  the  person  refuse  to  take  it,  shall  forfeit  fifty 
dollars. 

If  any  person  desire  it,  the  commissioners  shall  furnish 
him  with  proper  forms  of  such  lists  and  valuations,  and 
such  persons  shall,  within  ten  days  thereafter,  make  out 
and  deliver  to  the  commissioner,  or  deposit  with  the  clerk 
of  the  county  or  corporation,  correct  statements  of  all  pro- 
perty, moneys,  contracts  and  credits  which  such  person  is 
required  by  this  act  to  list,  and  of  all  subjects  and  persons 
on  account  of  which  he  is  chargeable  with  taxes  or  county 
levies.  He  shall  annex  in  the  form  prescribed  by  the  com- 
missioner, valuations  of  the  property  listed,  except  slaves  ; 
and  subscribe  on  oath  that  the  statements  are  true,  and  that  in 
his  opinion  the  valuations  are  not  below  the  fair  cash  value. 

If  any  person  be  absent  from  his  residence  at  the  time 
the  commissioner  calls  (and  no  one  is  there  to  act  for  per- 
son) the  commissioner  shall  leave  with  some  white  member 
of  his  family,  over  sixteen  years,  and  if  none,  shall  other- 
wise cause  to  be  delivered  to  such  person  proper  forms  to 
enable  him  to  make  out  the  statements  aforesaid  with  form 
of  oath ;  and  such  person  shall  within  ten  days  thereafter 
deliver  to  the  commissioner  or  deposit  with  the  clerk  as 
aforesaid,  such  lists  with  the  valuations  of  property  an- 
nexed, verified  by  affidavit ;  but  any  such  person  desiring 
the  forms  aforesaid,  may  be  released  from  valuing  the  pro- 
perty listed  as  aforesaid,  by  exhibiting  the  same  to  the 
commissioner,  who  shall  thereupon  assess  the  value  thereof; 
and  any  such  person  who  is  absent  when  the  commissioner 
calls  at  his  residence,  may  decline  to  include  a  valuation  of 
his  property  in  the  statements  required  to  be  delivered  or 
deposited ;  and  in  such  case  the  commissioner  shall  ascer- 
tain the  value  of  such  property;  and  if  the  commissioner 
is  not  satisfied  with  the  valuation  of  the  property  made  by 
any  such  person,  he  may  adopt  what  he  deems  a  fair  and 
proper  valuation  thereof;  and  in  case  such  person  shall 
consider  himself  aggrieved  by  such  valuation  the  question 
shall  be  decided  by  two  voters  or  an  umpire  as  aforesaid. 


DIGEST  OF  TAX  LAWS  —  VIRGINIA.  157 

Only  the  aggregate  value  of  any  person's  household  and 
kitchen  furniture  shall  be  required  to  be  listed  by  him  or 
the  commissioner. 

If  any  person  fail  to  list,  the  commissioner  shall  list  the  When 
property  himself  and  assess  its  value  on  information,  and  sion^'to 
may  examine  any  one  on  oath  to  that  end ;  and  whether  ^'*'' 
the  person  fail  to  furnish  list  or  not,  the  commissioner  may 
call  for  any  proper  information  in  possession  of  any  officer 
of  this  state  who  shall  furnish  the  same  to  him. 

Any  person  failing,  after  forms  are  furnished,   to  list  Failure  to 
within  the  required  time,  shall  forfeit  ten  dollars;  or  if  he 
refuse  to  exhibit  to  commissioner  any  property  listed  or  Refnsaito 
required  to  be  listed,  that  a  fair  valuation  may  be  assessed,  he  pcrty.^'^°' 
shall  pay  a  fine  of  not  less  than  twenty  nor  more  than'  one 
hundred  dollars.     Any  person  failing  to  comply  with  this  Failure,  to 
section,  shall  be  noted  at  the  end  of  the  commissioner's  reported. ""^ 
property  book,  or  be  otherwise  specially  reported  by  the 
commissioner  to  the  auditor  of  public  accounts. 

From  the  list  procured  as  aforesaid,  the  commissioner  statements 
from  each  district  shall  make  accurate  statements  as  fob  sion^cTsT'*' 
lows: 

The  number  of  white  male  inhabitants  of  twenty-one 
years,  except  those  exempted  from  taxation  by  bodily  in- 
firmity. 

The  number  of  free  male  persons  above  sixteen  years.  Free  males, 
and  of  male  free  negroes  above  twentj^-one,  except  those 
exempt  from  bodily  infirmity ;  the  number  of  slaves  of  slaves, 
twelve  years,  and  of  sixteen  years: 

The  number  of  horses,  mules,  asses,  jennets,  cattle,  sheep.  Horses, 
hogs,  and  their  respective  values:  assM.'ic. 

•  The  aggregate  value  of  all  household  and  kitchen  furni-  Furniture, 
tare: 

The  number  of  pleasure  carriages,  stage  coaches,  Jersey  carriages, 
wagons,  carryalls,  gigs,  buggies,  and  vehicles  of  like  kind 
and  value,  not  including  those  manufactured  in  this  state 
for  sale : 

The  number  of  watches,  and  their  value,  and  of  clocks,  ^J'^cho*. 
whether  in  use  or  not;  and  of  piano  fortes  and  harps : 

All  gold  and  silver  plate,  plated  ware  and  jewelry,  and  ^"ver^pfatc. 
value;  not  including  any  watches,  clocks,  pianos,   harps,  "Sc 
gold  or  silver  plate,  plated  ware  or  jewelry,  kept  in  any 
shop  or  manufactory  lor  sale,  and  is  the  subject  of  a  license 
tax: 

The  aggregate  amount  of  all  moneys,  solvent  bonds,  con-  ^["^"Jiy'' 
tracts  for  money  or  other  thing,  securities,  and  liquidated  bonds,  &c. 
claims : 


158 


DIGEST  OF  TAX  LAWS  —  VIRGINIA. 


Public 
■bonds,  &c 


Incomes. 


Toll 

bridges, 

ferries. 

Joint-stock 

compauLes- 


Dividends. 


Manufactu- 
ring and 
mining. 


Fees. 


Internal 
improx'c- 
ment  com- 
panies. 


Omitted 
taxes. 

Commis- 
sioner's 
book. 

Decedent's 
land  to  be 
charjjed  to 
his  estate, 
until  it  can 
be  charged 
to  heir  or 
devisee. 


Assets 
liable  for 
taxes. 

Commis- 
Bioner's 
own  pro- 
perty to  be 
reported  by 
liim  to 
court ; 
charged  on 


The  amount  of  interest  or  profit  from  public  bonds  or 
certificates  of  this  or  any  otlier  slate,  or  companies  incorpo- 
rated by  this  or  any  other  state  : 

The  amount  of  incomes,  other  tban  that  derived  from  the 
practice  of  a  physician,  surgeon,  dentist,  attorney  at  law, 
included  in  their  license. 

The  yearly  rent  or  value  of  all  toll-bridges  and  ferries: 

The  capital  of  all  incorporated  joint  stock  companies, 
(other  than  banks  of  circulation  and  internal  improvement 
companies),  and  of  all  insurance  companies  and  savings 
institutions,  which  declare  no  dividends  of  profits  : 

The  amount  of  dividends  declared  by  such  insurance 
companies  and  saving  institutions  that  declare  dividends  : 

The  capital  invested  or  used  in  any  manufacturing  or 
mining  business,  or  invested  or  employed  in  any  trade  or 
business  for  which  no  license  is  required  : 

The  amount  of  all  fees  of  office,  of  moneys,  bonds,  con 
tracts,  or  other  evidences  of  debt,  under  the  control  of  any 
court,  receiver  or  commissioner  : 

The  aggregate  value  of  the  personal  property  and  amount 
of  moneys,  bonds  and  claims  of  internal  improvement  com- 
panies, other  than  the  equipments  of  a  railroad  company 
which  pays  a  tax  on  the  passengers  transported  over  the 
same: 

All  other  articles  of  personal  property  not  described  in 
the  enumeration  contained  in  this  section,  nor  exempted  by 
this  act,  shall  be  set  forth  in  a  separate  and  distinct  column, 
with  the  value  thereof. 

Omitted  taxes  of  any  former  year  shall  be  placed  on  the 
next  year's  books,  with  interest. 

Each  commissioner  shall  also  make  a  book  of  taxable 
persons  and  personal  property. 

The  land  of  any  decedent  shall  be  charged  to  his  estate, 
until  it  can  be  properly  charged  to  the  heir,  devisee  or 
grantee.  And  the  personal  property  of  the  decedent  shall 
be  likewise  charged  to  his  estate,  until  the  same  be  disposed 
of.  "While  either  continues  charged  to  the  estate,  the  per- 
sonal property  shall  be  liable  for  the  tax  in  all  so  charged, 
and  subject  to  distress  or  other  lawful  process  for  the 
recovery  of  the  same.  Any  assets  in  the  hands  of  the 
personal  representatives  of  the  decedent  shall  be  likewise 
liable  therefor. 

The  commissioner  shall  make  a  particular  report  on 
oath  to  the  court  of  his  county  or  corporation,  of  all  his 
own  property  subject  to  taxes  or  levies,  showing  the  whole 
amount  chargeable  to  him  therefor.  On  his  book  his  pro- 
perty shall  be  entered,  and  taxes  and  levies  charged  to  him 


DIGEST  OF  TAX  LAWS  —  VIRGINIA.  159 

in  like  manner  as  to  any  other  person.     For  failing  to  per-  book  as 
form  any  duty  required  by  this  section,  he  shall  forfeit  one  perty.^'^**' 
hundred  dollars. 

If  there  was  no  commissioner  for  a  former  year,  or  from  MHicre  no 
any  other  cause  no  land  or  personal  property  book  is  made  sioner'ofa 
out  for  that  year,  the  commissioner  of  such  district  shall  tommiJ-'^'*'^' 
proceed  to  make  out  l)Ooks  for  such  3'ear,  according  to  the  s^ioncr  shall 
rate  of  tax  or  levy  which  then  existed,  as  well  as  books  for  books  for 
the  current  year.  such  year. 

The  commissioner,  after  completing  his  land  book  and  J^^J"Pfg  ^j 
book  of  personal  property,  shall  make  three  fair  copies;  at  imidiind 
the  foot  of  each  he  shall  make  and  subscribe  on  oath  that  DoX t/bo 
he  has  faithfully  performed  his  duty  as  a  commissioner.    A  "^-^'^'^o"'- 
certificate  of  the  taking  of  the  oath  shall  be  appended  by 
the  justice  for  the  county  or  corporation  Ijefore  whom  the 
oath  was  taken. 

The  original  of  each  book  shall  be  retained  by  the  com- 
missioner while  in  office,  and  then  be  delivered  to  his  suc- 
cessor. If  he  fail  herein,  or  to  make  the  copies,  he  shall 
forfeit  fifty  dollars. 

The  three  copies  of  each  book  sworn  to  as  aforesaid, 
together  with  such  lists  as  the  commissioner  may  have 
taken  from  individuals,  shall  be  delivered  by  the  commis- 
sioner to  the  clei'k  of  the  court  for  the  county  or  corpora- 
tion wherein  he  was  elected  for  examination. 

The  commissioner  shall  attend  at  the  clerk's  office  and  ^."'"mis- 

1  •  •  n  n  1         •  T      1  T  SlOIlCr  to 

assist  at  the  examination,  so  lar  as  may  be  desired  bv  the  assist  in  ex- 
clerk  ;  and  the  clerk  shall  point  out  to  the  commissioner  '""'°''"°°- 
such  errors  (if  any)  as,  in  his  opinion,  may  exist  in  the  Errors  to  be 
books.     Every  such  error  shall  be  corrected  when  the  com-  <^'""'"'-'^^'-''^- 
missioner  and  clerk  concur  as  to  the  propriety  of  such  ^KU.om"'^ 
correction.     When  they  difter,  the  matter  in  diffisrence  shall  JJ'jjj^^frXbo 
be  submitted  to  the  attorney  for  the  commonwealth  in  the  euhn/itted 
county  or   corporation   in    which   the   commissioner   was  for'wm-"'^ 
elected  ;  and  they  shall  conform  to  his  decision.     If  he  fail  in,"XiVto 
to  decide  the  matter  before  the  next  term,  it  shall  then  be  decide,  to 
submitted  to  and  decided  by  the  court  of  such   county  or  tcliTo'^urt. 
corporation ;  and  tlie  books  shall  be  made  to  conform  to 
such  decision. 

The  certificate  of  the  clerk  of  his  examinations  of  each  Certincnto 
copy  of  the  land  book,  and  that  he  finds  said  book  correct, 
shall  be  annexed  to  each  copy. 

When  all  the  columns  of  the  property  books  have  been  rierk'o  ccr- 
added  up,  the  clerk  shall  make  such  certificate  as  the  result  laui'beflne*' 
of  his  examination  will  instifv.     He  shall  state  whether  '^""'irif 

Til  1   •  •  11       recorUoit. 

the  book  appears  to  him  correct  or  incorrect  or  carelessly 


160 


DIGEST  OF  TAX  LAWS— VIRGINIA. 


)ne  copy  of 

nnJ  and 
proncrty 
booK  to  be 
reserved  by 
clerk. 


One  copy  to 
Bheriflf. 


Copy  sent 
aunitor ; 
guide  for 
settlement 
■with  sheriff. 


Evidence 

asjftinst 

sheriff. 


No  altera- 
tion to  be 
made  after 
books  are 
certified  by 
clerk. 

Any  person 
ap;grieved 
by  assess- 
ment may 
apply  to 
county 
court  for 
relief;  com- 
monwealth 
shall  defend 
application. 


Court  may 
exonerate 
from  pay- 
ment of 
taxes. 


Court's 
order  shall 
restrain 
sheriff  from 
collection  of 
taxes  erron- 
eously 
charged,  if 
paid  to  be 
refunded, 


made  out.  This  certificate  shall  be  laid  before  the  court  at 
the  succeeding  term,  and  recorded  among  the  proceeding.s. 

One  copy  of  the  land  book  and  one  of  the  book  of  per- 
sonal property  shall  be  preserved  by  the  clerk  among  his 
records,  free  for  the  inspection  of  any  person,  and  a  copy 
of  either,  or  any  part  thereof,  may  be  had  at  the  charge  of 
any  person  desiring  the  same.  The  copy  of  the  book  of 
personal  property  preserved  by  the  clerk,  shall  also  se^ve 
for  laying  the  county  levy. 

One  copy  of  each  book  shall  be  delivered  by  commis- 
sioner to  the  sheriff  or  other  officer,  authorized  to  collect 
the  taxes  therein  assessed,  which  shall  be  his  guide  in  col- 
lecting the  same. 

The  other  copy  of  each  shall  be  transmitted  to  the  audi- 
tor of  public  accounts  by  the  commissioner  with  his  certifi- 
cate stating  that  he  has  delivered  a  duplicate  thereof  to  the 
sheriff  or  other  officer,  and  the  time  of  the  delivery.  This 
copy  shall  be  a  guide  for  the  auditor  to  settle  by  with  such 
sheriff  or  other  officer.  It  shall  be  admitted  as  evidence  in 
any  proceeding  for  judgment  against  such  sheriff  or  officer 
on  account  of  the  taxes  with  which  he  is  chargeable. 

After  the  clerk  shall  have  certified  the  land  book  or  the 
book  of  personal  property,  no  alteration  shall  be  made  in 
either  by  the  commissioner  affecting  the  taxes  of  that  year. 

But  any  person  aggrieved  by  any  entry  in  either  book 
or  with  an}^  as.sessment  of  a  license  tax,  may  within  one 
year  after  the  date  of  the  clerk's  certificate,  where  the  entry 
is  in  either  boot ,  and  within  one  year  from  the  assessment 
of  said  license  tax,  apply  for  relief  to  the  court  in  which 
the  commissioner  gave  bond  and  qualified  (court  of  the 
county  or  corporation  wherein  he  was  elected).  The  attor- 
ney for  the  commonwealth  shall  defend  the  application; 
and  no  order  made  in  favor  of  the  applicant  shall  have  any 
validity  unless  it  be  stated,  on  the  face  thereof  that  such 
attorney  did  so  defend,  it. 

If  the  court  be  satisfied  that  the  applicant  is  erroneously 
charged  on  sucli  book,  or  so  assessed  with  any  taxes  on 
licenses,  it  shall  certify  the  facts  upon  which  it  grants  relief, 
and  shall  order  that  he  be  exonerated  from  the  payment  of 
so  much  as  is  erroneously  charged  if  not  already  paid ;  and 
if  paid,  that  it  be  refunded  to  him. 

Such  order  delivered  to  the  sheriff,  or  other  officer,  shall 
restrain  him  from  collecting  so  much  as  is  thus  erroneously 
charged;  or,  if  the  same  has  already  been  collected,  shall 
compel  him  to  refund  the  money,  if  such  officer  has  not 
already  paid  it  into  the  treasury ;  and  either  way,  it  shall 
be  a  sufficient  voucher  to  entitle  the  officer  to  a  credit  fo^ 


DIGEST  OF  TAX  LAWS— VIRGIXIA.  161 

so   mucli  in.   his   settlement  with  the  auditor  of   public  and  to  be  a 

,  ^  voucher. 

accounts. 

If  what  was  so  erroneously  charged,  has  been  paid  jnto  Taxes  erro- 
the  treasury,  the  order  of  court  shall  entitle  the  claimant  charged ; 
to  a  warrant  on  the  treasury  for  the  amount  thereof,  pro-  proceedings 
vided  application  for  the  same  to  be  made  to  the  auditor 
of  public  accounts  within  two  years  after  the  date  of  the 
clerk's  certificate,  or  such  assessment  of  the  license  tax. 

If,  from  the  statement  of  facts,  or  other  evidence,  the  Appeal  of 
auditor  of  public  accounts  shall  be  of  opinion  that  the  ^^^^^°^' 
order  of  the  court  granting  the  redress  is  erroneous,  be 
may  advise  a  sujyosedeas  or  appeal  to  the  circuit  court  of 
the  county  or  corporation  having  jurisdiction  over  the 
county  or  corporation  in  which  the  order  was  made.  Such 
appeal  or  supersedeas  shall  be  granted  as  a  matter  of  right, 
and  shall  be  prosecuted  by  the  attorney  for  the  common- 
wealth for  such  court.  The  circuit  court,  upon  the  facts 
stated,  and  upon  such  other  evidence  as  either  party  may 
offer,  shall  affirm  or  reverse  the  order  of  exoneration,  and 
shall  make  such  order  thereupon  for  the  collection  of  the 
taxes,  or  otherwise,  as  such  court  mr\y  consider  proper. 
The  appeal  or  siqoersedeas  shall  be  tried  in  a  summary  way 
without  pleadings  in  writing.  No  costs  shall  be  awarded 
by  the  court,  or  paid  by  the  commonwealth  about  such 
appeal  or  supersedeas^  unless  the  court  in  its  discretion  shall 
give  judgment  for  costs  against  the  commissioner  who 
made  the  erroneous  assessment. 

The  commissioner  shall  furnish  the  attorney  of  the  com-  commis- 
monwealth  of  the  county,  city  or  town,  a  list  of  every  vlohuiono/ 
violation  of  the  revenue  law  committed  by  persons  other  [aws?"* 
than  himself,  showing  the  nature  and  character  of  such 
violation.     Each  attorney  shall  deliver  such  list  to  the  fore- 
man of  the  grand  jury,  who  shall  treat  it  as  having  been 
delivered  specially  in  charge  to  the  grand  jury. 

The  said  foreman,  after  the  grand  jury  is  discharged, 
shall  return  such  list  to  the  clerk  of  the  court  to  be  pre- 
served and  filed  by  him  in  his  office.     It  shall  also  be  the  'Courts  and 

-  _     ,  .         y  ,      ,  o  1  attorneys 

duty  ot  the  circuit  courts  and  the  attorneys  for  the  com-  to  charge 
monwealth  in  the  county  and  corporation  courts  specially  fuHes 
to  charge  the  grand  juries  to  inquire  into  all  violations  of  uonV'°'*' 
the  revenue  laws  by  the  commissioners. 

The  taxes  assessed  in  anv  county  shall  be  collected  by  collectors 
the  sheriff  thereof,  with  the  following  exceptions :    The 
sergeants  of  the  cities  of  Norfolk,  Portsmouth,  Petersburg, 
Danville  and  Williamsburg  shall  be  collectors  of  the  taxes 
assessed  in  their  respective  cities. 
...  21 


162 


DIGEST  OF  TAX  LAWS  — VEIiMONT. 


Collections 
when  to 
commcuce. 


Any  poods 
mid  chattels 
liable  to 

distress. 

Sheriff  tc 
make  out 
llirce 
classes  of 
uncollected 
taxes. 


Lists  to  be 
examined 
by  court. 

If  satisfied, 
copies  to  be 
sent  to 
auditor. 


ITow  taxes 
returned 
delinquent, 
may  be 
paid. 


When  de- 
linquent 
lists  shall 
not  be 
allowed. 


Certificate. 


Land  and 
property 
lista. 


Each  sheriff  or  collector  shall  commence  his  collection 
yearly  on  the  1st  day  of  July,  or  as  soon  thereafter  ns  he 
may  receive  a  copy  of  the  commissioners'  books,  and  may 
after  such  time  make  distress  therefor. 

Any  goods  and  chattels  in  the  county  or  corporation 
belonging  to  the  person  or  estate  assessed  with  taxes,  may 
be  distrained  therefor,  by  the  sheriff  or  collector. 

The  sheriff  or  other  collector  after  ascertaining  which  (jf 
the  taxes  assessed  in  his  county  or  corporation  cannot  be 
collected,  shall,  as  soon  as  practicable  in  each  year  after  1st 
October  make  out  a  list  of  three  classes,  viz.:  First,  a  list 
of  property  on  the  commissioner's  land  book  improperly 
placed  thereon,  or  not  ascertainable ;  secondly,  a  list  of 
other  real  estate  which  is  delinquent  for  the  non-payment 
of  the  taxes  thereon ;  and  thirdly,  a  list  of  such  of  the 
taxes  so  assessed,  other  than  on  real  estate,  as  he  is  unable 
to  collect.  An  oath  of  the  sheriff"  or  collector  to  the  cor- 
rectness of  the  list  mentioned  secondly,  viz. :  of  real  estate 
delinquent  for  the  non-payment  of  taxes  thereon,  shall  be 
subscribed  at  the  foot  of  the  list,  as  also  an  oath  of  same  to 
the  correctness  of  the  lists  mentioned  fir.st  and  thirdly. 

Each  of  said  lists  shall  be  presented  to  the  court  of  the 
county  or  corporation,  and  examined  by  the  court. 

The  court  being  satisfied  of  the  correctness  of  said  lists, 
or  having  corrected  them,  if  erroneous,  shall  direct  the 
clerk  to  certify  copies  thereof  to  the  auditor  of  public 
accounts,  and  a  copy  of  that  first  mentioned  to  the  commis- 
sioner of  the  revenue,  who  shall  correct  his  books  accord- 
ingly. The  original  lists  shall  be  preserved  by  the  clerk 
in  his  office.  After  the  said  copies  are  so  directed  to  be 
certified,  the  sheriff  or  collector  shall  not  receive  any  of 
the  taxes  mentioned  in  said  list,  but  they  may  be  paid  into 
the  treasury,  or  the  personal  property  tax  may  be  paid  to 
the  clerk  of  the  county  or  corporation,  who  shall  be  ac- 
countable therefor  in  like  manner  and  at  the  same  time  as 
for  taxes  on  law  process. 

The  above  lists  shall  not  be  allowed  unless  they  have 
first  been  submitted  to  the  commissioners  of  the  revenue 
for  the  district  to  which  they  relate,  or  in  case  of  his  death, 
to  some  other  commissioner,  and  are  accompanied  by  the 
opinion  of  such  commissioner  touching  the  propriety  of 
such  lists,  and  each  case  therein  contained  verified  by  his 
oath.  The  second  and  third  lists  heretofore  returned,  and 
when  the  third  list  mentioned  in  said  section  shall  be  here- 
after allowed,  a  copy  thereof  shall  be  placed  by  the  audi- 
tor of  public  accounts  in  the  hands  of  any  sheriff"  or  collector 
of  any  county  or  corporation  for  collection,  to  be  returned 


DIGEST  OF  TAX  LAWS— WASHINGTON  TERR'Y.  163 

within,  one  year  thereafter,  and  accounted  for  as  other 
assessed  taxes;  or  if  the  auditor  see  fit,  he  may  place  such 
copy  in  the  hands  of  any  constable  as  a  collector,  who  shall 
have  tlie  same  power  of  distress  as  sheriffs,  and  shall  account 
for  the  same  in  like  manner. 


WASHINGTON  TERRITOIIY. 

Territorial  Librarian,  ex  officio,  Territorial  Auditor.  Taxofflcere. 

County  Auditor. 
County  Commissioners. 
Assessor  of  each  County. 
Sheriff,  ex  officio,  Collector. 

The  assessor  of  each  county  between  March  and  May,  Assessor's 
shall  ascertain  the  names  of  all  persons  in  each  county  ^"''**- 
liable  to  taxation,  and  also  all  taxable  property  therein,  and 
shall  prepare  an  assessment  roll  in  which  shall  be  set  down, 
the  names  of  all  taxable  persons  in  the  county;  a  concise 
description  of  all  real  estate  taxable  to  each,  and  full  cash 
value;  the  value  of  tlie  personal  property  taxable  to  each; 
the  description  of  city  or  town  lots  taxable  to  each,  and 
their  value  and  the  total  value. 

Any  person  assessed  as  trustee,  guardian,  &c.,  the  repre-  persons 
sentative  designation  shall  be  added,  and  such  assessment  an^jrceen" 
shall  be  entered  in  a  sei)aratc  column  from  his  individual  <«t'^'" 

•■■  character. 

assessment. 

Any  assessor  may  require  any  taxable  person  in  his  List, 
county  to  furnish  a  list  of  his  taxable  real  estate,  city  and 
town  lots,  and  a  list  of  his  taxable  personal  property,  and 
may  require  such  person  to  make  oath  to  the  truth  of  the  list ; 
and  if  any  person  refuse  such  list,  or  to  swear  to  same, 
when  required  bv  the  asses.sor,  the  latter  shall  ascertain  the  i"^iint 
taxable  property  or  any  such  person  from  iniormation,  and  sor  to 
enter  such  refusal  of  list  or  oath  on  his  roll.  property) 

Each  assessor  shall  receive  from  the  county  auditor,  be-  Assessment 
fore  the  first  Monday  in  March,  a  blank  assessment  roll,  and 
shall  prepare  a  full  and  complete  assessment  roll,  and  shall 
advertise  in  sonic  newspaper  in  his  county,  or  if  none,  then 
in  one  in  the  territory,  or  by  posting  up  notices  setting 
forth  that,  on  the  last  Monday  in  May,  the  assessor  will  anrt"*,^nty 
attend  at  the  office  of  the  county  auditor  of  his  county,  mifHtorto 
and,  with  the  assistance  of  said  auditor,  will  publicly  ex-  court  of 
amine  the  assessment  rolls,  and  correct  all  errors  in  valua-  corrections! 
tions,  descriptions  or  qualities  of  lands,  lots  or  other  pro- 
perty; and  it  shall  bo  the  duty  of  persons  iiitereslea  to 
appear  at  the  time  and  place  appointeu  ;  and  if  the  property 
has  been  assessed  twice,  or  beyond  its  actual  value,  or  in 


164 


DIGEST  OF  TAX  LAWS— WASHINGTON  TERR'Y. 


Duplicate 
by  assessor. 


Corrected 

asseBsment 

roU. 


Duties  of 
county 
commis- 
sioners. 


Certified 
copy  of 
roU. 


Duties  of 
territorial 
auditor. 


Duplicate 
assessment 
roll  by 
county 
auditor. 


the  name  of  a  person  not  the  owner,  the  auditor^and  a.s- 
sessor  shall  make  the  proper  corrections. 

The  assessor  in  each  county  shall  make  and  retain  a 
duplicate  of  his  assessment  roll,  and  shall  make  the  neces- 
sary corrections  therein,  so  that  such  duplicate  will  corres- 
pond with  the  assessment  roll  on  file  in  the  office  of  the 
county  auditor  ;  and  also  make  a  plot  of  town  plots  within 
his  county,  and  note  thereon  the  owner  of  each  tract  of 
land,  and  town  lot,  and  other  documents  relating  thereto, 
to  his  successor  in  office. 

Every  assessor,  after  the  correction  of  errors,  as  afore- 
said, shall  deliver  the  corrected  assessment  roll  to  the 
board  of  county  commissioners  on  or  before  their  annual 
session. 

The  county  commissioners  of  such  county  shall,  at  their 
session  in  June,  examine  the  assessment  roll  of  their  county ; 
and  shall  have  power  to  make  all  alterations  and  correc- 
tions in  such  roll  as  they  shall  deem  necessary  to  make  the 
same  conform  to  the  requirements  of  this  act ;  and  shall 
also  determine  the  amount  of  money  to  be  raised  in  their 
county  for  county  purposes,  and  apportion  such  amount, 
together  with  the  territorial  and  school  tax  required  by 
law  to  be  apportioned  on  the  valuation  of  taxable  property 
in  their  county  for  the  year,  and  levy  a  tax  therefor,  and 
cause  such  orders  to  be  entered,  at  large,  on  their  records. 

After  the  assessment  roll  of  any  coanty  has  been  ex- 
amined, corrected  and  approved,  by  the  board  of  county 
commissioners,  the  county  auditor  shall  transmit  to  the 
territorial  auditor  a  certified  copy,  under  seal  of  board. 

The  territorial  auditor,  on  receiving  such  copies  of  the 
assessment  rolls,  shall  estimate  the  amount  of  tax  to  be  col- 
lected, in  each  county  for  territorial  purposes,  and  make  a 
statement  thereof,  and  carefully  preserve  it  in  his  office ; 
and  he  shall  also  deliver  a  certified  copy  of  such  statement 
to  the  territorial  treasurer,  who  shall  record  the  same  in  a 
book  kept  for  that  purpose ;  and  the  territorial  treasurer 
shall  also  charge  the  respective  counties  with  the  amount 
of  tax  so  ascertained  to  be  raised  in  each. 

The  county  auditor  shall,  within  fifteen  days  after  the 
adjournment  of  the  June  session  of  the  board  of  county 
commissioners,  estimate  the  amount  of  taxes  due  on  the 
valuation  of  property  in  his  county,  and  shall  make  out 
a  duplicate  assessment  roll,  which  shall  contain,  in  addition 
thereto,  columns  showing  the  amount  of  the  territorial, 
school,  and  county  tax,  and  total  amount  of  each  column 
of  valuation,  and  shall  deliver  a  copy  of  such  roll  to  the 
county  treasurer,  and  charge  such  treasurer  with  the  amount 


DIGEST  OF  TAX  LAWS— WASHINGTON  TERR'Y.  165 

of  SLicli  taxes.  Any  person  returned  on  the  assessment  roll 
as  having  refused  to  farnish  a  list  or  swear  to  it,  when 
required  by  the  assessor,  the  county  auditor  shall  add  fifty 
per  cent  to  the  valuation  of  the  property  of  such  person, 
and  estimate  the  amount  of  his  tax  thereon. 

All  taxable  persons  may  before  the  first  of  September, 
in  each  year,  pay  their  taxes  to  the  county  treasurer. 

The  said  county  treasurer  shall,  within  ten  days  after  the  Schedule  of 
expiration  of  the  time  allowed  for  the  payment  of  taxes,  taxes' de- 
make  out  a  schedule  of  unpaid  taxes,  in  form  of  duplicate  co',^nty  "* 
assessment  roll,  verified  by  affidavit,  and  deliver  the  same  to  auditor, 
the  county  auditor  who  shall  add  ten  percent  to  the  amount 
of  such  unpaid  taxes,  and  forthwith  issue  a  transcript  of 
such  schedule  with  the  added  ten  per  cent,  with  a  warrant 
attached  thereto,  in  the  name  of  the  United  States,  under  Transcript 
his  hand,  and  the  seal  of  the  board  of  county  commissioners  J)in{*,o"" 
to  the  sheriff  of  the  countv,  commandinp-  him  to  collect  the  sheriff  to 
taxes  charged  in  such  transcript  by  demanding  payment  taxes. 
of  the  persons  chargeable  therein,  and  making  sale  of  the 
goods  and  chattels  of  such  persons,  if  necessary,  and  return 
the  same  to  such  auditor  on  or  before  the  first  Monday  in 
January  next  ensuing  thereafter,  and  such  auditor  shall 
charge  such  sheriff  with  the  amount  of  money  to  be  col- 
lected in  such  transcript. 

The  sheriff'  shall  proceed  to  call  once  on  each  person  Dini«  of 
named  in  the  transcript,  and  collect  the  taxes  charged,  and 
if  not  then  paid,  shall  levy  the  same  on  the  goods  and 
chattels  of  such  person. 

The  sheriff  shall  pay  to  the  county  treasurer  the  amount  Delinquent 
of  money  collected  by  him  from  time  to  time  as  often  as 
once  in  "^ three  months  and  before  the  return  day  of  such 
transcript,  and  shall  take  his  receipt  therefor,  and  return 
to  the  auditor,  with  his  transcript  and  warrant  a  delinquent 
list  of  taxes  remaining  unpaid,  setting  down  such  as  are 
due  and  unpaid  on  lands,  city  and  town  lots,  with  a  proper 
description  thereof,  and  such  as  are  due  and  unpaid  by  any 
person  on  personal  property,  or  as  poll  tax,  verified  by 
affidavit,  and  shall  on  settlement  with  such  auditor,  be 
allowed  the  amount  of  receipts  given  to  him  by  the  county 
treasurer,  and  the  amount  of  taxes  returned  by  him  delin- 
quent to  such  auditor,  and  the  ten  per  cent  allowed  him  by 
law  for  collection. 

From  the  date  of  the  sheriffs  returns,  all  taxes  unpaid 
are  delinquent  and  draw  interest  at  the  rate  of  twenty-five 
per  cent  per  annum  ;  and  taxes  on  lands,  city  or  town  lots, 
are  hereby  made  a  perpetual   lien  thereupon,  against  all  ^len. 
persons,  except  the  United  States  and  this  territory. 


166 


DIGEST  OF  TAX  LAWS— WASHINGTON  TERR'Y. 


Dnties  of 
county 
auditor  as 
to  (Iclin- 
queul  lands. 


Certificate 
of  purchase. 


List  of 
lands  sold 
tu  county. 


Eedomp- 
tion  of  lands 
sold  to  pur- 
chaserB. 


Deed« 


Redemp- 
tion of 
land:j  sold 
to  county. 


Tlie  county  auditor  .shall  within  twenty  day.s  make  out 
two  lists  of  such  lands,  city  and  town  lots  returned  as  de- 
linquent, with  the  amount  of  taxes  due  thereon,  and  deliver 
one  list  to  the  county  sheriff,  who  shall  adverti.se  such  li.sts 
in  some  newspaper  in  the  county ;  or  if  none,  then  one  in 
the  territory,  and  shall  also  post  such  list  both  advertising 
and  posting  continuing  for  six  weeks  before  the  first  Monday 
in  Ma}'-,  and  shall  proceed  to  sell  at  public  auction  all  de- 
linquent lands  and  city  and  town  lots  the  unpaid  taxes  on 
which  interest  and  costs  shall  not  have  been  paid  before 
such  time. 

The  county  treasurer  shall,  on  payment  of  the  amount 
bid  on  the  land  and  lots,  give  a  certificate  of  purchase  to 
the  purchaser,  which  shall  convey  all  right  and  title  of  the 
delinquent;  and  where  such  payment  shall  not  be  made 
within  forty-eight  hours,  such  lands  and  lots  shall  be  con- 
sidered as  sold  to  the  county. 

The  county  treasurer  shall  within  ten  days  after  such 
first  Monday  in  May,  make  out  a  list  of  all  lands  and  towa 
lots  sold  to  the  county,  verified  by  affidavit,  and  the  county 
auditor  shall  enter  the  same  as  county  lands,  city  or  town 
lots,  in  a  book  to  be  kept  for  that  purpose,  and  taxes  shall 
regularly  be  assessed  thereon ;  and  such  lands  and  city  and 
town  lots  shall  be  included  in  the  delinquent  list  furnished 
every  year,  and  with  the  amount  of  such  3'ear's  tax  added 
to  the  delinquent  tax,  interest  and  charges  be  offered  for 
sale  as  other  delinquent  lands  until  sold  for  the  amount  of 
such  delinquent  tax,  interest,  charges,  and  accrued  taxes. 

Land  sold  to  purchasers  can  be  redeemed  within  two 
years  from  sale,  on  payment  of  delinquent  taxes,  with  fifty 
per  cent  interest,  costs,  charges,  and  the  accruing  tax  to 
the  purchaser,  who  shall  receipt  therefor;  or  to  the  county 
treasurer  for  the  use  of  such  purchaser;  and  if  no  receipt 
of  such  purchase  be  filed  with  such  treasurer,  or  no  such 
payment  be  made  to  him,  the  holder  of  the  certificate  of 
purchase  shall  be  entitled  to  receive  a  deed  from  the  county 
treasurer  of  the  land  and  lots  described  in  such  certificate 
of  purchase. 

Lands  and  lots  sold  to  the  county  may  be  redeemed  by 
the  former  owner  by  his  obtaining  from  the  county  auditor 
a  certified  statement  of  the  amount  of  all  taxes,  intei'ests, 
and  cost  accrued  on  such  lands  and  lots,  and  paying  such 
amount  to  the  county  treasurer,  who  shall  give  him  a 
receipt  therefor;  and  the  county  auditor,  on  filing  such 
receipt,  shall  give  to  such  owner  a  certificate  of  redemp- 
tion of  such  lands  and  lots,  and  shall  charge  such  treasurer 


DIGEST  OF  TAX  LAWS— WISCONSIN.  167 

with  the  amount  of  such  receipt  and  omit  such  lands  and 
lots  so  redeemed  from  liis  list  of  county  lands. 

It  shall  be  the  duty  of  the  county  assessors  of  each  coun-  statistical 
tj  to  make  a  full  and  complete  statistical  report  and  trans-  ^^^°^  ' 
mit  it  to  the  territorial  auditor  by  the  first  Monday  in 
October  in  each  year. 

The  county  assessors  shall  take  the  census  of  the  legal  a°"eslors  to 
vote's  in  their  respective  counties,  and  transmit  a  copy  of  takccensus. 
the  same  to  the  secretary  of  the  territor}^ 

The  territorial  libraiian  shall  be,  ex  officio,  territorial  HbroHnn*^ 
auditor.  '  ^^Xr'' 


WISCONSIN. 

Secretarj-  of  State. 

State  Board  of  Equalization.     (Members  of  State  Senate,  and  Secretary-  Tar  officers. 

of  State.) 
County  Board  of  Equalization.     (County  Board  of  Supervisors.) 
Town  or  City  Board  of  Equalization.     (Town  Assessors,  Chairman  of 

Board  of  Supervisors  and  Town  Clerk :   or  Mayor,  City  Clerk  and 

Treasurer  of  each  Citj'  or  incorporated  Village.) 
County  Board  of  Supervisors. 
Clerk  of  Board  of  Supervisors. 
Town  Assessors. 

Town  Treasurer,  ex  officio,  Collector. 
Sherift"  Collector  in  certain  cases. 

All  taxable  personal  property  shall  be  listed  by  every  pmpcrty 
person  of  fall  age  and  sound  mind  (not  a  married  woman)  ^vhom''^ 
of  which  such  person  is  owner,  lessee  or  occupant,  including 
all  moneys  in  his  possession  or  subject  to  his  order,  check, 
or  draft,  and  all  credits  (except  as  by  this  act  exempted) 
due  or  to  become  due  from  any  person,  company  or  cor- 
poration, whether  in  or  out  of  the  county  in  which  such 
person  may  reside  or  such  company  be  located ;  provided,  p^o^"®- 
however,  that  money  collected  as  agent  for  any  person, 
company  or  corporation,  which  is  to  be  transmitted  imme- 
diately to  such  parties,  shall  not  be  listed  by  such  agent ; 
but  he  shall,  if  required  by  the  assessor,  state,  under  oath, 
the  amount  of  such  money  in  his  hands,  and  to  whom  the 
same  is  to  be  transmitted  ;  and  provided,  farther,  that  bona 
fide  debts  owing  by  any  person,  company  or  corporation 
may  be  deducted  from  the  gross  amount  of  credits  of  such 
parties  ;  and  the  person  making  out  the  statement  of  his 
personal  property  to  be  given  to  the  assessor,  need  only 
set  forth  the  amount  of  his  credits  remaining  after  such 
deduction.  But  no  person,  company  or  corporation  shall 
be  entitled  to  any  deduction  on  account  of  any  bond,  note 
or  other  obligation  given  to  any  mutual  insurance  com- 


168  DIGEST  OF  TAX  LAWS  — WISCONSIN. 

panj,  nor  on  account  of  any  unpaid  subscription  to  any 
religious,  literary,  scientific  or  benevolent  institution  or  so- 
ciety ;  but  no  acknowledgment  of  indebtedness,  not  founded 
on  actual  consideration,  shall  be  deemed  a  debt  within  the 
meaning  of  this  act. 

(The  propert}^  of  wards,  minors,  wives,  property  held 
in  trust,  of  deceased  persons,  of  persons  and  corporations 
whose  assets  are  in  the  hands  of  receivers,  is  listed  -as  in 
Illinois.)  • 
Where  pro-  Evcry  pcrson  required  to  list  property  in  behalf  of  others 
Fisted.'°'^°  shall  list  it  in  the  same  town  or  city  in  which  he  would  be 
required  to  list  it  if  it  were  his  own ;  but  he  shall  list  such 
property  separate  from  his  own,  specifying  the  name  of  the 
person,  estate,  company  or  corporation  to  which,  the  same 
may  belong. 

All  toll  bridges  shall  be  listed  in  the  town  or  ward  where 
the  toll  is  taken.     Merchants'  and  manufacturers'  stock  shall 
be  listed  and  taxed  in  the  town  or  ward  where  it  was  situ- 
ated at  the  time  of  listing;  but  all  other  personal  property 
sball  be  listed  and  taxed  in  the  town  or  ward  where  the 
person  charged  with,  the  tax  thereon  resided  at  the  time 
such  property  was  listed. 
How  pro-         Property  under  lease  of  any  religious,  literary,  scientific 
Fea^seto'be'^  Or  bcncvolent  institution  or  societj-,  incorporated  orunin- 
iisted.         corporated,  shall  be  considered,  for  all  purposes  of  taxation, 
as  the  property  of  the  person  holding  the  same ;  and  such 
property  shall  be  so  listed  by  the  person  having  charge 
thereof     But  lands  held  under  lease  from  any  university, 
college  or  other  literary  institution  or  society,  granted  by 
congress  for  religious  or  school  purposes,  shall  not  be  re- 
quired to  pay  any  tax  from  which  such  leasehold  estate 
is  exempt  by  the  law  authorizing  the  lease. 
Person  Evcry  person  required  to  list  property  shall  make  out, 

make^oath    Under  oath,  and  at  any  time  after  ten  days  from  time  of 
to  state-       notice  of  assessor,  deliver  to  assessor  on  demand,  a  state- 
ment  of  all  personal  property  he  is  required  to  list,  as 
owner,  parent,  guardian,  husband,  wife,  trustee,  executor, 
administrator,  receiver,  accounting  ofiicer,  partner,  agent 
or  factor, 
statement        Such  Statement  shall  set  forth  the  number  of  horses  ;  neat 
what  to  Bet   (jattle,  over  two  years  old  ;  of  mules  and  asses,  over  one  year 
and  a  half  old  ;  of  sheep  and  hogs,  over  six  months  old ;  of 
pleasure  carriages  of  every  description  ;  of  gold  and  silver 
watches ;  of  pianos  and  melodeons. 

The  first  day  of  June  shall  be  taken  as  the  period  to 
which  the  ages  of  the  animals  shall  refer.  The  property 
above  specified  shall  be  known  as  "  enumerated  articles." 


DIGEST  OF  TAX  LAWS— WISCONSIN.  169 

The  statement  required  to  be  given  to  the  assessor  shall 
also  contain,  as  distinct  and  separate  items,  the  amount  of 
moneys  and  credits ;  of  merchants'  and  manufacturers' 
stock ;  and  the  aggregate  amount  of  all  other  articles  of 
personal  property  which  the  person  making  the  statement 
is  required  to  list ;  and  he  shall  be  required  to  make  oath 
to  the  value  of  personal  property  not  exhibited  to  the 
assessor. 

The  statement  shall  set  forth  the  amount  of  credits  such 
person  is  required  to  list,  after  deducting  therefrom  the 
indebtedness  which  the  person  making  such  statement  is 
entitled  to  deduct,  agreeably  to  the  provisions  of  this  act. 

No  person  shall  be  required  to  include  in  his  list  of  per-  Property  of 
sonal  property,  any  portion  of  the  capital  stock  of  any  tioM!'^''' 
company  or  corporation  exempt  from  taxation,  or  which  is 
required  to  list  its  capital  and  other  personal  property  as  a 
company  or  corporation,  nor  any  portion  of  the  capital  stock 
of  any  company  or  corporation  which  is  required  by  law 
to  pay  tax  on  its  capital,  profits  or  dividends ;  but  all  other 
incorporated  companies  shall  be  required  to  list  by  their 
president,  secretary  or  other  accounting  officer,  the  full 
amount  of  stock  paid  in  and  remaining  as  capital  stock  at 
its  true  value  in  money,  and  such  stock  shall  be  taxed  as 
other  personal  property. 

No  property  exempt  from  taxation  shall  be  required  to  Exempt 
be  included  in  the  list.  IIZI% 

If  any  person,  noticed  by  the  assess(5^r  to  make  out  a  included, 
statement  of  property  for  taxation,  shall  have  no  property  S'xawe"'* 
which  he  is  required  to  list,-either  on  his  own  account  or  ^^"^',"',[3161. 
in  behalf  of  others,  he  shall  set  forth  such  fact,  on  the  blank  to  maiie 
statement  left  with  him  by  the  assessor,  and  make  oath  to 
its  truth. 

(Listing  by  merchants  and  manufacturers  same  as  in 
Illinois.) 

Every  manufacturer  shall  list  the  value  of  all  engines, 
tools  and  machinery  of  every  description,  not  forming  part 
of  any  parcel  of  real  property  used  or  designed  to  be  used 
in  any  process  of  manufacturing. 

The  assessors  (elected  every  two  years  in  the  towns)  shall  J)|^e^4. 
list  and  value  all  the  real  property  of  the  state  not  ex- 
pressly exempted  from  taxation. 

Each  assessor  shall  make  out  from  information,  a  dos-  AMcsfors 
cription  of  each  parcel  of  real  property  in  his  town,  city  or  des^ip"  °" 
ward,  and  shall  designate  the  piece,  parcel  or  tract  of  land  prop'erty. 
in  the  town  other  than  the  village  in  which  the  owner, 
occupant  or  other  person  liable  to  taxation  resides,  and  if 
he  deem  it  necessary,  he  may  require  the  owner  or  occupant 
22 


170 


DIGEST  OF  TAX  LAWS— WISCONSIN". 


Assessors 
ti)  vii!w  real 
property, 
mill  cx- 
nniiiic 
all  build- 
ings iind 
ill)  prove- 
luuiits. 

Town,  city 
uiid  villa;^c! 
boards  ot 
equaliza- 
tion. 


Notice  of 
time  and 
place  of 
meetiug. 


Oath. 

Duties. 


The  equal- 
ized valua- 
tion shall 
be  the 
return 
made  by 
assessors. 
Such  valua- 
tion the 
hasis  of 
taxation. 


Equaliza- 
tion of  new 
entries, 
structures 
and  person- 
al property. 


Assessor  to 

make 

annual 


to  farnisli  such  description.  If  the  latter  refuse  or  neglect 
to  faniisk  such  on  demand  of  the  assessor,  he  may  employ 
a  surveyor  to  ascertain  the  boundaries  and  quantity  of  such 
property  ;  and  the  expenses  sliall  be  a  ta.x;  on  said  property. 

The  asses.gors  shall,  from  actual  view,  and  from  iidbrma- 
tion  determine  the  true  value  of  all  the  real  property  iii 
their  respective  districts;  they  shall  respectively  examine 
fill  such  building.s  and  other  improvements  not  exempt; 
but  the  value  of  land  and  improvements  shall  be  entered 
on  the  list  in  a  single  aggregate. 

The  assessor  or  assessors,  together  with  the  chairman  of 
supervisors  and  the  clerk  of  each  town,  or  the  several  asses- 
sors with  the  mayor,  clerk  and  treasurer  of  each  city  or 
incorporated  village  shall  constitute  a  town,  incorporated 
village  or  city  board  to  equalize  the  assessment  of  real  pro- 
perty for  such  town,  village  or  city ;  and  the  said  assessor 
or  assessors  shall  notify  the  clerk  of  his  or  their  town,  in- 
corporated village  or  city  of  the  time  and  place  of  the  meeting 
of  such  equalizing  board  at  least  six  days  before,  and  said 
clerk  shall  post  notices  of  said  meeting,  at  least  four  days 
prior  to  such  meeting,  in  not  less  than  live  public  places  in 
such  town  or  village  or  two  public  places  in  each  ward 
of  such  city.  When  the  town  or  city  board  of  equalization 
shall  have  convened,  each  member  shall  take  an  oath  fairly 
and  impartially  to  equalize  the  assessment  of  the  real  pro- 
perty of  such  town,  village  or  city.  Each  assessor  shall 
lay  before  the  board  his  assessment  for  the  proper  town, 
village  or  city,  when  the  board  shall  proceed  to  correct  any 
errors  in  such  assessment,  and  if  it  be  claimed  that  different 
parcels  of  real  property  have  not  been  assessed  at  their 
true  relative  value,  they  shall  add  to  or  deduct  from  any 
such  parcels  such  amount  as  in  their  opinion  justice  and 
equity  demand ;  and  the  valuation,  as  thus  equalized  by 
said  board,  shall  constitute  the  return  to  be  made  by  the 
assessor  as  the  valuation  of  the  real  property  of  such  town, 
village  or  city,  and  such  equalized  assessment  shall  be  the 
valuation  of  real  property  on  which  taxes  shall  be  levied 
and  computed,  except  as  the  valuation  of  any  parcel  may 
thereafter  be  changed.  The  said  board  may  adjourn  from 
day  to  day  until  their  labors  are  completed. 

And  it  is  hereby  provided  that  the  said  town  and  city 
boards  of  equalization  shall  annually  equalize  the  assess- 
ment of  new  entries,  new  structures  and  personal  property, 
and  such  equalized  value  shall  be  deemed  the  true  value 
thereof,  and  shall  be  so  returned  by  the  assessor. 

Each  assessor  shall,  on  or  before  the  first  Monday  of  July 
for  that  year  in  which  all  the  real  property  of  the  state  is 


DIGEST  OF  TAX  LAWS— WISCONSIN. 


171 


rctnrns  of 
real  pro- 
perty. 


I'eqnired  to  be  valued,  make  out  and  deliver  to  the  clerk 
of  the  board  of  supervisors  of  his  county,  a  return  in  tabu- 
lar form  in  a  book  to  be  provided  him  bj  said  clerk,  of  the 
quantity,  description,  and  value  of  each  parcel  of  real  pro- 
perty subject  to  taxation  in  his  town,  city,  or  ward,  with 
the  name  of  the  owner  (if  known)  set  opposite  to  each  of 
such  parcels ;  and  in  a  separate  column  the  value  attached 
by  him  to  each  parcel.  Such  return  shall  set  forth  the 
name  of  each  of  such  villages  and  cities;  and  if  any  parcel 
of  real  property  within  the  limits  of  any  village  or  city  be 
other  than  a  lot  or  part  thereof,  the  return  shall  set  forth 
the  number  of  acres,  the  number  and  range  of  the  town, 
and  number  and  subdivision  of  the  section,  or  such  other 
description  as  will  be  sufficiently  pertinent.  Assessors  may 
commence  assessment  at  any  time  after  the  third  Monday 
in  April. 

Each  assessor  when  making  his  returns  of  the  valuation  oath. 
of  real  estate  for  those  years,  when  all  the  real  estate  is 
required  to  be  valued,  shall  take  and  subscribe  an  oath  (to 
be  certified  by  the  officer  administering  it,  and  attached  to 
his  return  to  the  clerk  of  the  board  of  supervisors)  that  the 
return  contains  a  correct  description  of  each  parcel  of  real 

property  within  said ,  as  far  as  he  has  Ueen  able  to 

ascertain  it,  and  the  value  attached  to  each  parcel  in  said 
return  is  as  he  believes,  the  true  value  thereof;  and  he 
may  append  to  oath,  if  he  deems  it  his  duty,  "  except  as 
the  value  shall  have  been  altered  by  the  (town,  incorporated 
village  or  city)  board  of  equalization." 

The  county  board  of  supervisors  of  each  county  shall 
constitute  a  county  board  of  equalization;  and  the  clerk 
of  the  board  of  supervisors  shall  be  the  clerk  of  said  board 
of  equalization. 

Tl^e  board,  or  a  majority,  shall  meet  on  the  second  Mon- 
day in  July  next  ensuing  the  valuation  of  the  real  property 
of  the  state,  at  such  convenient  place  at  the  county  seat  as 
shall  be  designated  by  the  clerk  of  the  board  of  supervi- 
sors ;  and  each,  having  taken  an  oath  fairly  and  impartially 
to  equalize  the  valuation  of  the  real  property  of  his  count}-, 
the  clerk  of  tlie  board  of  supervisors  shall  lay  before  them 
the  returns  of  all  the  assessors  in  such  county.  The  said 
board  shall  then  proceed  to  equalize  such  valuation  of  real 
property,  observing  the  following  rules: 

They  shall  raise  the  valuation  of  such  towns,  cities,  in- 
corporated and  unincorporated  villages  when  below,  to  the 
true  value  thereof,  and  reduce  it  when  above,  as  compared 
•with  the  average  valuation  of  the  real  ])roperty  of  such 
county  having  regard  to  the  advantages,  so  as  to  fairly 


What 

return  shall 
set  forth. 


County 
board  of 
rqualiza- 
tiuu. 


When  and 
where  lo 
meet. 


Oath. 
Datiee. 


To  equal  izo 
the  valua- 
tion towns, 
cities,  mid 
viUat^es. 


172 


DIGEST  OF  TAX  LAWS— WISCONSTN^. 


Boards  shall 
not  rediico 
the  aggre- 
gate re- 
turned. 


Clerk  of 
supervisors 
to  transmit 
abstract  to 
secretary  of 
state,  and 
manner  of 
making 
such  ab- 
stract. 


State  board 
of  equaliza- 
tion. 


Duties. 


May  add  to 
or  deduct 
from  valua- 
tion of 
towns, 
cities  and 
incorpora- 
ted villages. 


equalize  the  valuation  of  real  property  throughout  tho 
county.  The  board  shall  not  however  reduce  the  aggre- 
gate valuation  of  the  real  property  of  the  county  below 
the  aggregate  amount  returned  by  the  assessors  including 
such  additions  as  shall  have  been  made  by  the  clerk  of  the 
board  of  supervisors. 

Each  clerk  of  the  board  of  super vi.sors  shall,  on  or  be- 
fore the  second  Monday  in  August  annually,  make  out  and 
transmit  to  the  secretary  of  state  an  abstract  of  the  real 
property  of  each  town,  city  and  village  of  his  county,  in 
which  he  shall  set  forth,  the  number  of  acres  exclusive  of 
village  and  city  lots;  the  aggregate  value  of  all  real  pro- 
perty other  than  village  and  city  lots  including  such  addi- 
tions as  shall  have  been  made  to  the  return  of  the  assessors ; 
and  the  aggregate  valuation  of  tjie  real  property  of  each 
village  and  city  of  his  county,  including  such  additions  as 
shall  have  been  made  to  the  return  of  the  assessors ;  and 
such  clerk  shall,  at  the  same  time  transmit  to  the  secretary 
of  state,  the  aggregate  value  of  all  the  personal  property 
in  his  county,  including  such  additions  as  shall  have  been 
made  to  the  return  of  the  assessors. 

The  members  of  the  state  senate  in  conjunction  with  the 
secretary  of  state  shall  form  a  state  board  of  equalization, 
which  shall  meet  at  Madison  every  two  years  on  the  first 
Tuesday  in  September,  and  the  board  after  taking  an  oath 
to  equalize  impartially  the  valuation  of  real  property 
among  the  several  counties  of  the  state  according  to  the 
rules,  and  after  the  secretary  of  state  has  laid  before  them 
the  abstracts  of  real  property  transmitted  to  him  from  the 
several  counties,  shall  proceed  to  equalize  the  valuation  of 
such  real  property  as  follows : 

They  shall  add  to  the  aggregate  valuation  of  every 
county  which  they  believe  to  be  valued  below  the  average 
valuation  of  other  counties,  such  per  centum  as  will  raise 
the  same  to  the  average  valuation  of  other  counties  accord- 
ing to  the  actual  value  of  each. 

They  shall  deduct  from  the  aggregate  valuation  of  every 
county  which  they  shall  believe  to  be  valued  above  the 
average  valuation  of  other  counties,  such  per  centum  as 
will  reduce  such  county  to  the  average  valuation  of  all  the 
counties  of  the  state,  according  to  the  actual  value  of  each, 
as  compared  with  others,  and  if  they  shall  believe  that  right 
and  justice  demand  a  change  in  the  valuation  of  the  real 
property  of  any  town,  city  or  incorporated  village,  without 
raising  or  reducing  the  total  valuation  of  the  county,  in 
equal  ratio,  they  shall  add  to  or  deduct  from  the  valuation 


DIGEST  OF  TAX  LAWS— WISCOXSIX, 


173 


of  such  town,  city  or  village  such  per  centum  as  they  shall 
deem  just  and  equitable. 

Immediately  after  the  state  board  shall  have  completed 
the  equalization  of  real  property,  the  secretary  of  state  shall 
transmit  to  the  clerk  of  the  board  of  supervisors  of  each 
count}',  a  statement  of  the  per  centum  added  to  or  deducted 
from  the  valuation  of  the  real  property  of  bis  count}^,  spe- 
cifying the  per  centum  which  has  been  added  to  or  deduct- 
ed from  each  of  the  towns,  cities,  and  incorporated  villages 
in  such  count}'-,  if  an  equal  per  centum  shall  not  have  been 
added  to  or  deducted  from  the  entire  county,  and  such 
statement  shall  be  filed  in  the  office  of  said  clerk.  If  the 
state  board  shall  have  added  to  or  deducted  from  the  valu- 
ation of  an}'  town,  city  or  incorporated  village,  a  per  centum 
different  from  that  which  it  shall  have  added  to  or  deducted 
from  the  entire  county,  the  clerk  of  the  board  of  supervi- 
sors shall  add  to  or  deduct  from  the  aggregate  valuation  of 
the  real  property  of  such  town,  city  or  village,  as  equal- 
ized by  the  county  board  of  equalization,  such  difference 
of  per  centum ;  and  on  the  equalization  as  thus  made  by 
the  state  board,  added  to  the  personal  property  of  the  re- 
spective towns,  cities  and  villages,  shall  taxes  be  appor- 
tioned among  such  places ;  provided,  however,  that  if  the 
said  board  shall  have  added  to  or  deducted  from  an  entire 
county,  an  equal  per  centum,  the  apportionment  of  taxes 
among  the  towns,  cities  and  incorporated  villages  of  such 
county  shall  be  made  from  the  equalization  established  bv 
the  county  board  of  equalization  when  added  to  the  per- 
sonal property  of  such  towns,  cities  and  villages.  As  soon 
as  the  secretary  of  state  shall  have  ascertained  the  aggre- 
gate valuation  of  all  the  property  of  the  state  according  to 
the  equalization  of  the  state  board,  including  the  additions, 
he  shall  proceed  to  apportion  the  state  taxes  among  the 
several  counties,  so  that  each  county  shall  pay  such  pro- 
portion of  said  state  taxes  as  the  aggregate  valuation  of  all 
the  taxable  property  of  such  county  bears  to  the  aggregate 
valuation  of  all  the  taxable  property  of  the  state.  And 
the  secretary  of  state  shall  transmit  a  copy  of  such  appor- 
tionment, duly  certified,  to  the  clerk  of  the  board  of  super- 
visors of  each  county,  on  or  before  the  second  Monday  in 
October  of  each  year. 

Each  assessor  shall,  on  or  before  the  20th  of  May,  annu- 
ally leave  with  each  resident  of  his  town,  city  or  ward,  of 
full  age,  not  a  married  woman  or  insane,  at  the  office  or 
usual  place  of  residence,  a  written  or  printed  notice  re- 
quiring him  to  make  out  for  such  assessor,  after  ten  days 
from  the  notice,  a  statement  of  the  personal  property  which 


Secretary  of 
state  to 
transmit  to 
clerk  of 
siipervisorB. 
Per  centam 
added  to 
or  deducted 
from  conn- 
tie*. 


If  equal  per 
cent  has 
been  added 
to  or  de- 
ducted from 
an  entire 
county ; 
taxes 
among 
towns, 
cities  and 
villages 
apportioned 
from  equal- 
ization of 
county 
board. 


Secretary  of 

Ftate  shall 

annually 

apportion 

state  taxes 

amonc: 

counties. 


A»»es»OT  to 
leave  no- 
tice? re- 
quiring 
pcD^ons  to 
make  out 
statements 
of  property. 


174 


DIGEST  OF  TAX  LAWS— WISCONSIN. 


Assessors 
to  call  for 
statement ; 
not  re- 
ceived. 


New  entries 
to  be  as- 
sussed. 


Lands 
which  were 
taxable  and 
escaped  the 
year  before, 
to  be  re- 
turned 
doubly  as- 
sessed. 

New  strnc- 
tures 10  be 
added  to 
land. 


Strnetores 
destroyed 
to  be  de- 
ducted from 
laud. 


he  is  required  to  list  for  taxation ;  and  such  notice  shall  be 
accompanied  by  such  form  in  blank,  as  is  neces.sary  for 
the  statement;  provided,  that  such  statement  may  be  made 
out  and  delivered  at  the  time  when  the  notice  is  left  by  the 
assessor,  if  the  person  receiving  such  notice  shall  choose  to 
do  so. 

Each  assessor  shall,  before  the  10th  of  June,  call  upon 
each  person  with  whom  he  shall  have  left  a  notice  for  the 
statement  which  such  person  was  required  to  make  out, 
unless  it  shall  have  been  previously  delivered  to  said  asses- 
sor; and  the  assessor  shall  require  each  of  such  persons  to 
take  and  subscribe  an  oath,  to  the  truth  of,  and  to  be 
attached  to  such  statement. 

Each  of  the  said  assessors  shall  aLso  annually,  except  for 
those  years  when  the  valuation  of  all  real  property  of  the 
state  is  required  to  be  taken,  list  and  value  all  real  pro- 
perty which  shall  have  become  subject  to  taxation  since 
the  last  listing  of  property  in  his  town  or  city ;  and  if  the 
assessor  shall  discover  that  any  real  property  which  was 
subject  to  taxation  had  escaped  assessment  for  the  last  pre- 
ceding year,  he  shall  note  such  fact,  and  include  both  years 
in  his  assessment,  by  listing  such  property  at  twice  its  real 
value.  And  the  said  assessor  shall  also  list  all  new  struc- 
tures of  over  one  hundred  dollars  in  value  not  previously 
included  in  the  valutition  of  the  land  on  which  they  stand, 
and  shall  return  the  valuation  of  such  new  entries  and  new 
structures,  with  his  return  of  the  valuation  of  personal  pro- 
perty, under  the  head  of  "  new  entries  and  new  structures." 
And  the  said  assessor  shall  set  forth  in  such  return  the 
parcel  of  real  property  on  which  each  of  such  new  struc- 
tures shall  have  been  made,  and  the  true  value  added  to 
such  real  property  in  consequence  of  such  structures  and 
such  increase,  added  to  the  former  valuation,  shall  be 
deemed  the  true  value  of  such  real  property. 

If  any  structure,  of  over  one  hundred  dollars  in  value, 
which  had  been  erected  previous  to  the  last  valuation  of 
the  land  on  which  the  same  shall  have  stood,  or  the  valu- 
ation of  which  shall  have  been  added  to  any  former  valua- 
tion of  said  land,  shall  have  been  destroyed  by  fire,  flood 
or  otherwise,  the  assessor  shall  determine,  as  nearly  as 
practicable,  how  much  less  such  land  would  sell  for,  from 
such  destruction,  and  shall  make  return  thereof,  as  pro- 
vided in  the  case  of  new  structures;  and  the  true  valuatioii 
of  such  real  property  shall  be  arrived  at  b}''  deducting  from 
the  former  valuation  the  loss  sustained  by  the  destruction 
of  such  structure. 


DIGEST  OF  TAX  LAWS— WISCONSIN.  175 


In  every  case,  where  any  person  shall  refuse  to  make  Duties  of 
out  and  deliver  to  the  assessor,  a  statement  of  personal  pro-  uhere  per 
perty  as  required  ;  or  shall  refuse  to  swear  to  the  truth  of  fo'm:[ke"out 
such  statement,  or  any  part  thereof,  which  he  is  required  ""f,,'"„'^° 
to  verify,   and  in  every  case  where  any  person  from  ab-  statement 
sence  or  other  cause,  shall  neglect  or  fail  to  make  out  and  propei^"^ 
deliver  such  statement,  the  assessor  shall  proceed  to  ascer- 
tain the  number  and  value  of  each  description  of  tiie  several 
articles  of   personal  property   before    enumerated,   (viz. : 
horses,  cattle,  mules,  sheep,  hogs,  &c.,)  also  the  amount  of 
moneys  and  credits  of  merchants'  and  manufacturers'  stock, 
and  the  aggregate  value  of  all  other  articles  of  personal 
property  subject  to  taxation,   of  which  a  statement  shall 
have  been  withheld  by  the  person  required  to  list  the  same. 
And  the  assessor  may  examine,  on  oath,  any  person  he  may 
deem  possessed  of  the  necessary  information. 

If  any  person  required  to  give  evidence  by  the  assessor  if  witness 
shall  refuse  to  be  sworn  or  to  testify,  on  application  of  the  sworn,  may 
assessor,  any  justice  of  the  peace  of  tlie  county  shall  summon  ^^  i,XrJ"'^' 
such  person  before  him  at  such  time  as  the  assessor  de-  ju'^iiteof 

^  1  1  •  p    1  tlic  peace. 

signates,  to  answer,  on  oath,  such  questions  or  the  assessor 
or  his  agent  touching  the  amount  and  value  of  the  property 
such  person  refuses  to  list. 

Any  person  prevented  by  sickness  or  absence  or  otlier  ■Remcdyfor 
unavoidable  occurrence  from  making  and  delivering  to  the  pr"°mcd 
assessor  the  required  statement  of  his  property,  he  may  at  ^^c^frl^J,','"'^'' 
any  time  before  the  1st  day  of  August  next  ensuing,  make  listinp  their 
out  and  attest  before  the  clerk  of  the  board  of  supervisors  p''"'"'''^" 
such  required  statement;    and  said   clerk  shall  make  an 
entry  thereof  on  the  return  for  the  proper  town  or  city,  or 
correct  the  corresponding  item  in  the  return  made  by  the 
assessor,  as  the  case  may  require.     But  no  such  statement  But  persons 

oiicG  rC" 

shall  be  received  fi'om  any  person  who  refused  to  make  fusing,',  cnn- 
out,  attest  on  oath,  and  deliver  to  the  assessor  such  state-  n"unVi""'''^ 
ment  at  the  required  time  ;  nor  from  any  ])erson  who  shall  '"''''^'• 
not  first  make  and  file  with  said  clerk  an  aflhdavit  that  he 
was  absent  from  home  without  design  to  avoid  the  listing 
of  his   property,   or  was  prevented   by  sickness  or  other 
unavoidable  occurrence,  from  making  out  and  delivering 
to  the  a.ssePsor  the  required  statement  within  the  time  re- 
quired by  law. 

Each  assessor,  at  a  stated  time,  annually,  shall  deliver  to  Aesv?»oTs 

1  1        1  1       n  •  •   1   •  1  niuKe 

the  clerk  of  the  board  of  supervi-sors  ot  his  county  a  tabu-  remmof 

lar,  alphabetical  retui'n  of  the  names  of  the  several  jicrsoiis,  plo^.rfy. 

companies  and  corporations  in   which  personal   ])ropcrty  '^"c^'tu^cYcrk 

shall  have  been  listed  in  liis  town  or  city,  and  he  shall  '"^' ^^^^^l\^^ 
state  the  aggregate  value  of  personal  property  listed  in  the 


176 


DIGEST  OF  TAX  LAWS— WISCONSIN". 


Assessors 
to  return 
Btatemenfs 
of  property. 


Assessor  to 
take  oath. 


Ulerk  of 
board  to 
add  fifty 
per  cent  to 
value  of 
property 
when  per- 
sons refuse 
to  list. 

Clerk  may 
correct 
return  of 
assessors. 


Clerk  of 
board  may 
correct 
omissions 
in  return  of 

real  pro- 


name  of  each  person,  company  or  corporation.  The  as- 
sessor shall  include  in  his  return,  in  separate  columns,  new 
entries,  new  structures  and  structures  destroyed,  as  hereto- 
fore provided. 

Each  assessor  shall,  at  the  time  he  is  required  to  make 
his  returns  to  the  clerk  of  the  board  of  supervisors,  also 
deliver  to  said  clerk  all  the  statements,  alphabetically  ar- 
ranged, of  property  received  from  persons  required  to  list 
the  same,  which  shall  be  filed  by  ihe  clerk. 

Each  assessor,  when  making  his  return  of  personal  pro- 
perty, shall  take  and  subscribe  an  oath,  which  shall  be  cer- 
tified by  the  officer  administering,  and  attached  to  the  return 
he  is  required  to  make,  that  the  value  of  the  personal  pro- 
perty, of  which  statements  have  been  made  and  attested 
by  the  oaths  of  persons  required  to  list  the  same  is  truly 
returned,  as  set  forth  in  such  statements ;  that  in  every  case 
where  he  has  been  required  to  ascertain  the  amount  and 
value  of  the  personal  property  of  any  person,  company  or 
corporation,  he  has  diligently,  and  with  the  best  aids  he 
could  command,  endeavored  to  ascertain  the  true  amount 
and  value  of  such  property,  and,  as  he  believes,  the  full 
value  thereof  is  set  forth  in  the  annexed  return ;  and  in  no 
case  has  he  knowingly  omitted  to  demand  of  any  person 
of  whom  he  was  required  to  make  such  demand,  a  state- 
ment of  the  description,  amount  and  value  of  personal  pro- 
perty which  such  person  was  required  to  list  for  taxation, 
nor  in  any  way  connived  at  any  violation  of  law  in  relation 
to  the  listing  and  valuing  of  property. 

The  clerk  of  the  board  of  supervisors  of  each  county 
shall  add  to  the  valuation  of  all  personal  property  returned 
by  the  assessor,  which  the  owner  or  other  person  who 
should  have  listed  in  the  owner's  behalf,  neglected  or  re- 
fused to  list,  or  to  the  value  of  which  such  person  refused 
to  swear,  as  required,  fifty  per  cent  on  the  value  so  returned ; 
and  if  said  clerk  believes  that  in  any  such  case  the  value 
returned  by  the  assessor  is  below  the  true  value  of  such 
property,  he  may  institute  such  examination  as  he  shall 
deem  necessary,  to  enable  him  to  ascertain  the  amount  and 
value  of  such  property. 

And  for  that  purpose  he  is  hereby  invested  with  all  the 
authority  conferred  upon  assessors  in  cases  where  persons 
refuse  to  list  their  personal  property  as  required  by  this 
act. 

If,  upon  examination  of  returns  made  by  assessors,  the 
clerk  of  the  board  of  supervisors  shall  discover  that  any 
parcel  of  real  property  shall  have  been  omitted  in  the  re- 
turn of  any  assessor,  he  shall  add  the  same  to  the  list  of  ret^l 


DIGEST  OF  TAX  LAWS  —  WISCOXSIX, 


177 


property,  with  the  name  of  the  owner,  if  known,  as  a  sepa- 
rate parce],  or  to  any  parcel  returned  by  the  assessor,  as  the 
case  may  require ;  and  in  any  such  case  the  said  clerk  shall 
forthwith  notify  the  assessor  in  whose  return  such  omission 
occurred,  of  such  omission;  and  such  itssessor  shall  forth- 
with proceed  to  ascertain  and  return  to  said  clerk,  the  value 
of  sucli  omitted  real  property. 

Each  clerk  of  the  board  of  supervisors  shall  correct  any 
error  in  the  description  or  quantity  of  land  contamed  in  the 
list  of  real  property  in  his  county,  but  he  shall  make  no 
deduction  from  the  valuation  of  any  parcel  of  real  property 
except  as  required  by  this  act. 

If  any  clerk  of  the  board  of  supervisors  shall  discover 
that  any  assessor  has  omitted  in  his  return,  any  property 
he  was  legally  required  to  return,  he  shall  authorize  and 
require  such  assessor  to  correct  such  error  or  omission,  and 
such  assessor  shall,  within  ten  days  after  having  been  so 
authorized  and  required,  proceed  to  correct  any  such  error 
or  omission  and  make  return  thereof  to  said  clerk. 

The  clerk  of  the  board  of  supervisors  of  each  county 
shall  make  out  a  complete  assessment  roll  of  each  town  and 
city  in  his  count}^  including  nil  additions  to  the  return  of 
the  several  assessors,  agreeably  to  the  provisions  and  re- 
quirements of  this  act,  arranged  in  the  following  form, 
viz. : 

Each  parcel  of  real  property  in  each  of  the  several  towns 
of  his  county,  other  than  village  property,  shall  be  entered 
on  such  roll  in  numerical  order,  as  to  sections  and  subdivi- 
sions thereof,  opposite  to  the  name  of  the  owner,  if  known ; 
and  in  a  separate  column  the  said  clerk  shall  set  forth  the 
value  which  then  stands  aflixed  to  each  separate  parcel, 
and  each  parcel  of  real  property  in  each  village  and  city  in 
his  county  shall  be  entered  on  the  assessment  roll  for  such 
village  or  city  in  numerical  order  as  to  lots  and  blocks,  oppo- 
site the  name  of  the  owner,  if  known ;  and  in  a  separate 
column  he  shall  set  forth  the  value  whicli  then  stands  aflixed 
to  each  parcel  of  such  real  property.  And  if  any  parcel  of 
real  property,  lying  within  the  limits  of  any  village  or  city, 
be  other  than  a  lot  or  part  thereof,  the  said  clerk  shall  set 
forth  on  such  roll,  the  number  of  acres,  the  number  and 
range  of  the  town,  the" number  of  the  section  and  subdivi- 
sion thereof.  The  value  of  personal  property  listed  by  any 
person,  company,  or  corporation  shall  be  entered  on  said 
roll  separate  from  real  estate,  opposite  the  names  (alphabeti- 
cally arranged)  in  which  the  same  is  listed.  And  said 
clerk  shall  transmit  the  appropriate  assessment  roll  to  the 
clerk  of  each  of  the  towns  and  cities  of  his  county  on  or 
23 


pcrty  and 
order  It 
'as?cased. 


Clerk  may 
correct 
error  i^ 
descrloWjn 
of  lana. 


Clerk  of 
board  may 
require 
assessor  to 
correct 
errors  in 
bis  return. 


Clerk  of 
board  to 
make  out 
assessment 
rolls. 


Entry  of 
real  estate 
in  towca. 


Entry  of 
real  estate 
in  villages 
and  cities. 


Per«onftl 
property  to 
lie  (III  tliu 
roll  apart 
from  real 
estate. 

Clerk  shall 
transmit 
rolls  to 


178 


DIGEST  OF  TAX  LAWS  — WISCOXSIX. 


towns, 
cities  nud 

villuK"-"*  '^""i 
(le»igiKit'j 
amount  <>f 
statu,  coun- 
ty and 
Bchool  tax. 


If  board  of 
HupervisorB 
do  not  de- 
ll, riiiiue 
ai^unt  of 
coTfnty  tax 
before  time 
for  sending 
rolls  ex- 
pires, clerk, 
after 

amount  is 
determined 
by  board, 
shall  send 
cortifled 
statement 


Clerk  of 
board  to 
correct 
valuation  of 
real  pro- 
perty in 
new  struc- 
tures and 
structures 
destroyed. 


Capital 
stock  and 
personal 
property  of 
corpora- 
tions to  be 
listed. 


Exception. 


Secretary  of 
state  to 
transmit 
forms  and 
instruc- 
tions ;  and 
with  attor- 
ney-general 
decide 
questions. 


before  the  15th  day  (;('  JS'ovcuiber  annually  ;  and  the  said 
clerk  of  the  board  of  supervisors  shall  designate  on  each  of 
such  assessment  rolls  the  amount  of  state  and  county  tax 
which  the  town  or  city  to  which  such  roll  belongs  is  re- 
quired to  pay ;  he  shall  also  designate  on  each  of  such 
assessment  rolls  the  per  centage  ordered  Vjy  the  county 
board  of  supervisors,  lor  county  school  tax:  provided,  that 
if  the  county  board  of  supervisors  of  any  county  shall  not 
have  determined  the  amount  of  county  or  school  tax  which 
shall  be  apportioned  to  the  several  towns,  cities  and  incor- 
porated villages  in  such  county,  within  the  time  specified 
for  sending  the  assessment  rolls  to  said  places,  the  clerk 
shall,  immediately  after  the  amount  of  such  tax  siiall  have 
been  determined  by  the  board,  forward  to  the  clerk  of  each 
town,  city  and  incorporated  village,  a  certified  statement  of 
such  tax  apportioned  to  each  of  such  places;  and  the  clerk 
of  such  town,  city  or  village  shall  attach  such  statement  to 
the  assessment  roll. 

Each  clerk  of  the  board  of  supervisors  shall  correct  the 
valuation  of  any  parcel  of  real  property  on  which  any  new 
structure  of  over  one  hundred  dollars  in  value  has  been 
erected,  or  on  which  any  structure  of  like  value  shall  have 
been  destroyed,  by  adding  to  or  deducting  from  the  valua- 
tion of  such  property  such  amount  as  shall  correspond  with 
the  return  of  the  assessor  in  relation  thereto ;  and  such 
corrected  valuation  shall  thereafter  be  taken  as  the  true 
value  of  such  real  property. 

The  capital  stock  paid  in  and  so  remaining  undiminished 
by  losses,  inculsive  of  the  value  of  all  other  personal  pro- 
perty of  any  banking  or  other  joint  stock  company  incor- 
porated in  this  state,  shall  be  listed  for  taxation  by  the 
principal  accounting  officer  of  such  company  in  the  town 
or  city  where  the  principal  office  of  such  company  is  kept, 
and  taxed  as  other  personal  property  belonging  to  natural 
persons  is  required  to  be  taxed :  provided,  that  the  above 
shall  not  apply  to  any  such  company  whose  charter  or  act 
of  incorporation  may  have  guaranteed  exemption  from 
taxation,  or  shall  have  provided  another  mode  for  taxing 
the  same. 

The  secretary  of  state  shall  annually  prepare  and  trans- 
mit to  the  clerk  of  the  board  of  supervisors  of  each  county 
all  proper  forms  and  instructions,  and  with  the  aid  and 
advice  of  the  attorney  general  shall  decide  all  questions  as 
to  the  true  construction  of  the  foregoing  provisions,  subject 
always  to  an  appeal  to  the  supreme  court. 

In  all  cases  where  duties  are  required  of  the  ntayor,  clerk, 
ixnd  treasurer  of  incorporated  cities,  the  same  shall  devolve 


DIGEST  OF  TAX  LAWS— WISCONSIN.  179 

upon  the  president,  clerk  and  treasurer  of  incorporated 
villages ;  and  the  same  shall  constitute  the  board  of  equali- 
zation therein. 

If  any  secretary  of  state,  clerk  of  the  board  of  super-  Penalty  for 
visors,  or  assessor,  shall  refuse  or  knowingly  neglect  to  formance  of 
perform  their  duties,  or  consent  or  connive,  whereby  any    "'^' 
proceedings  are  prevented  or  hindered,  or  whereby  any 
property  required  to  be  listed  for  taxation  shall  be  exempted 
therefrom  or  entered  on  the  tax  list  at  less  than  its  true 
value,  he  shall  for  every  such  refusal,  neglect  or  connivance, 
forfeit  and  pay  to  the  state  not  less  than  two  hundred  dol- 
lars, nor  more  than  one  thousand  dollars. 

Every  second  year  the  real  property  of  this  state  shall  i|if"ngoV 
be  listed,  valued,  returned,  and  equalized  in  the  manner  reMpro- 
pointed  out  in  the  foregoing  provisions. 

Every  town  clerk  shall,  upon  the  reception  of  the  assess-  cierk's 
ment  roll,  calculate  and  carry  out  the  total  amount  of  such  uie  assess- 
taxes,  together  with  all  town  and  other  local  taxes  unless  ™entroii. 
otlierwise  provided,  adding  thereto  five  per  cent  for  expense 
of  collection  in  an  additional  column  prepared  for  that  pur- 
pose in  the  assessment  roll,  setting  opposite  to  the  several 
sums  set  down  as  the  valuation  of  real  and  personal  estate, 
the  respective  sums  assessed  as  taxes  thereon,  in  dollars  and 
cents,  rejecting  the  fractions  of  a  cent. 

The  said  town  clerk  shall  immediately  make  out  a  fair  Assessment 

Till  1  T  1       ''""  °e- 

copy  of  such  assessment  roll,  when  thus  completed,   and  livcred  to 
deliver  the  same  to  the  town  treasurer  of  his  town,  on  or  gUre",  Jx* 
before  the  second  ]\Ionday  of  December  in  each  year ;  but  f^^".*^"'' 
in  no  case  shall  the  assessment  roll  be  delivered  to  such 
treasurer  until  he  shall  have  executed  a  bond  to  the  county 
treasurer  and  successors  in  office  in  double  the  amount  of 
state  and  county  taxes  apportioned  to  such  town,  fiiithfully 
to  perform  his  duties,  and  delivered  to  the  clerk  of  his 
town  the  receipt  of  the  said  county  treasurer,  stating  that 
the  latter  has  received  said  bond. 

To  each  assessment  roll  so  delivered,  a  warrant  under  the  ^,f/J"u"cVt*o 
hand  of  the  town  clerk  shall  be  annexed,  commanding  the  collect 
said  town  treasurer  to  collect  from  each  of  the  persons  and 
corporations  named  in  the  annexed  assessment  roll,  and  of 
the  owners  of  the  real  estate  described  therein,  the  taxes 
set  down  in  such  roll  opposite  their  respective  names  and 
to  the  several  parcels  of  land  therein  described ;  and  in 
case  any  person  or  corporation,  upon  whom  any  such  sum 
or  tax  is  imposed,  refuse  or  neglect  to  pay  the  same,  to  levy 
and  collect  the  same  by  distress  and  sale  of  the  goods  and 
chattels  of  the  person  or  corporation  so  taxed,  and  out  of 
the  moneys  so  collected,  after  deducting  his  fees,  to  pay 


180 


DIGEST  OF  TAX  LAWS  — WISCONSIN. 


Memoran- 
dum. 


Neglect  or 
refusal  of 
clerk. 


When 

sheriff 
collector. 


Circuit 
court  to 
vacate  any 
city,  town 
or  village,  if 
taxes  are 
not  paid. 


Town  trca- 
Burer  to 
give  notice 
gf  taxes  in 


first  to  the  treasurer  of  said  eouiity  on  or  before  the  last 

Monday  of  January  next  the  sum  of for  state  taxe.s ; 

and  to  retain  and  pay  out,  as  town  treasurer,  according  to 

law,  the  sum  of ;  and  the  balance  to  pay  to  said 

treasurer  for  county  purposes,  on  or  before  the  day  speci- 
fied; and  make  return  to  said  treasurer  of  warrant,  with 
said  roll  attached,  together  with  his  doings  thereon. 

As  soon  as  the  town  clerk  shall  have  delivered  the 
assessment  roll  and  warrant  to  the  town  treasurer  as  afore- 
said, he  shall  make  a  memorandum  .or  entry  thereof,  and 
charge  to  the  treasurer  the  amount  of  the  town  and  other 
local  taxes,  if  any,  in  a  book  to  be  kept  by  liim  for  that 
purpose. 

Should  the  town  clerk  neglect  or  refuse  to  perform  his 
duties  relative  to  the  assessment  and  warrant  as  above  set 
forth,  the  clerk  of  the  board  of  supervi.sors  of  the  county 
in  which  such  town  is  situated,  shall  calculate  and  carry  on 
the  taxes  on  the  assessment  roll  of  the  town,  complete  the 
roll  and  make  a  true  copy  and  annex  a  warrant,  signed  by 
him  as  clerk  of  such  board,  which  warrant  shall  be  sub- 
stantially like  the  warrant  he  was  required  to  make  or 
annex  to  a  copy  of  the  assessment  roll,  and  shall  be  directed 
and  delivered  to  the  sheriff  of  said  county,  together  with 
the  copy  of  the  assessment  roll,  who  shall  collect  and 
return  said  taxes  according  to  the  command  of  the  warrant, 
and  for  that  purpose  the  sheriff  of  the  county  is  vested 
with  all  the  powers  of  the  town  treasurer  of  such  town. 

The  circuit  courts  are  authorized  and  empowered  to 
vacate  any  city,  town  or  village,  or  any  part  or  parts 
thereof,  or  any  additions  thereof,  on  application  made  by 
the  board  of  supervisors  of  the  county  in  which  the  city, 
town  or  village  is  situated,  for  good  cause.  Such  applica- 
tion may  be  heard  at  any  general  or  special  terra  of  the 
circuit  court,  held  in  and  for  the  county  in  which  the  city, 
town  or  village,  or  addition  is  situated.  It  is  intended 
hereby  to  confer  discretionary  power  on  the  circuit  courts 
to  vacate  any  city,  town  or  village,  or  addition  thereto  or 
part  thereof,  whether  the  proprietors  are  residents  ov  non- 
residents, in  all  cases  where  proprietors  neglect  to  pay  the 
taxes  assessed  and  levied  on  the  same,  and  the  county  in 
which  the  same  is  situated  acquires  an  interest  therein,  by 
virtue  of  tax  deeds,  tax  certificates  or  otherwise  ;  and  the 
court  to  which  the  application  shall  be  made  shall  hear 
proofs  of  the  facts  and  circumstances. 

The  town  treasurer  of  each  town,  on  the  receipt  of  the 
assessment  roll  for  the  current  year,  with  the  tax  list 
annexed,  shall  give  public  notice,  by  posting,  that  the  taxes 


DIGEST  OF  TAX  LAWS— WISCONSIN.  181 

assessed  and  levied  in  sach  town  are  placed  in  his  hands  his  hands 
for  collection,  and  that  the}^  are  subject  to  payment  at  his  uon.°  ^' 
office  at  any  time  prior  to  the  25th  of  December  in  such 
year. 

On  all  taxes  so  paid  or  tendered,  at  the  time  and  place  Remission. 
specified,  the  said  treasurer  shall  remit  to  the  pei'son  so 
paying  or  tendering,  three-fifths  of  the  amount  included  in 
said  list,  as  his  fees  for  collecting  such  tax  so  paid. 

The  said  treasurer  shall,  after  the  said  25th  of  December,  cniiection«. 
proceed  to  collect  the  taxes  charged  in  said  list  and  re- 
maining unpaid,  and  for  that  purpose  shall  call  at  least 
once  on  the  person  taxed,  or  at  his  usual  residence,  if  in 
the  town,  and  demand  payment  of  the  taxes  charged  to 
him  on  said  list. 

In  case  any  person  refuse  or  neglect  to  pay  his  tax,  the  Saic  of 
town  treasurer  shall  levy  the  same  by  distress  and  sale  of  fhattcis" 
any  goods  and  chattels  of  such  person,  wherever  the  same 
may  be  found  within  his  town  ;  and  if  a  sufficient  amount 
of  such  property  cannot  be  found  in  the  town,  the  town 
treasurer  may  levy  the  same  by  distress  and  sale  of  the 
goods  and  chattels  of  the  person  wherever  the  same  may 
be  found  in  the  count}'. 

The  town  treasurer  shall  give  public  notice  of  the  time  Notice  of 
and  place  of  sale,  and  of  the  property  to  be  sold,  at  least  '*'*" 
six  days  previous  to  the  sale,  hy  a  posted  advertisement  in 
three  public  places  in  the  town  where  sale  is  to  be  made ; 
and  the  sale  shall  be  by  public  auction,  in  the  daytime,  and  f^J"^"^ 
the  property  sold  shall  be  present;  but  at  any  time  jire- 
vious  to  the  sale  the  owner  or  claimant  of  such  property 
may  release  it  by  pa3^ment  of  the  taxes,  interest  and  charges. 

Whenever  the  purchase  money  shall  not  be  paid  at  the  nc-saie  or 
time  ihe  treasurer  may  require,  he  may  re-sell  said  pro-  ?pcovc-ryor 
perty,  or  recover  from  the  purchaser  the  said  sum,  with  mouey."^ 
costs  and  ten  per  cent  damages. 

If  any  person  liable  to  pay  taxes  shall  have  removed  Jjf^'^on'^ro. 
from  the  town  or  ward  where  the  assessment  was  made  mbvai. 
against  him,  after  such  assessment  and  before  such  lax 
ought  by  law  to  be  collected,  it  shall  be  lawful  for  the  trea- 
surer of  the  town  to  levy  and  collect  the  tax  of  the  goods 
and  chattels  of  said  person  wherever  they  may  be  found 
within  the  county  where  the  assessment  was  made. 

Should  the  town  treasurer  be  unable  to  collect  anv  tax  }\'>''"  «o^,i 

Ircds'urLT  is 

on  any  personal  property,  and  payable  by  any  person  on  imabicto 
his  tax  list,  he  shall   file  with  some  justice  of  the  ])eaec  of  on  persona, 
his  county  an  affidavit  stating  the  tax  and  his  demand  for  P^opi'^.v. 
payment  and  inability  to  collect  it;  and  such  justice  shall 
thereupon  conim^id  by  summons  such  person  to  appear  summon*. 


182 


DIGEST  OF  TAX  LAWS— WISCONSIN. 


Warrant. 


When  jus- 
tice to 
make  an 
order  to 
pay. 


Neglect  or 
refusal. 


AVhen  per- 
son to  be 
discharged. 
Examina- 
tion to  be 
filed. 


Appeal. 


Judgment 
and  execu- 
tion. 


and  sliow  cause  on  oalh  wliy  he  docs  n'')t  ])ay  said  tax  ; 
such  summons  may  be  served  by  tlie  town  trea.surer  or  any 
constable  in  said  county  by  reading;  and  it  appearing  on 
affidavit  of  the  one  serving  such  summons  that  said  per.son 
was  duly  served,  and  that  he  has  failed  or  neglected  to 
appear  before  said  justice  for  twenty-four  hours  after  ser- 
vice of  such  summons,  the  said  justice  shall  issue  a  warrant 
to  the  sheriff  or  ixuy  constable  of  the  county  to  forthwith 
bring  such  person  before  such  justice. 

On  the  examination  on  oath  of  such  person,  or  of  wit- 
nesses produced  by  him  or  the  treasurer,  if  it  shall  appear 
that  he  had  personal  property  subject  to  taxation  at  the 
time  the  assessment  was  made,  and  that  he  has  money  or 
property,  real  or  personal,  of  any  description,  not  exempt 
from  sale  for  taxes,  sufficient  to  pay  such  tax,  or  such  por- 
tion as  the  justice  shall  determine  such  person  ought  to 
pay,  or  should  such  person  refuse  to  answer  all  questions 
touching  his  ability  to  pay  such  tax,  the  justice  shall  make 
an  order  requiring  him  to  pay  such  tax  forthwith;  and  if 
he  neglect  or  refuse,  no  property  belonging  to  him  shall  be 
exempt  from  seizure  and  sale  for  payment  of  such  tax ;  but 
if  it  shall  appear  that  he  has  not  sufficient  money  or  pro- 
perty to  pay  such  tax,  or  that  he  had  no  personal  property 
subject  to  taxation  at  the  time  the  assessment  was  made,  he 
shall  be  forthwith  discharged. 

Such  examination  shall  be  reduced  to  writing  by  the 
justice,  and,  subscribed  hy  the  person,  shall  be  Hied  with 
the  clerk  of  the  circuit  court,  to  be  read  on  any  new  trial 
in  said  court ;  either  party  maj'  produce  other  proof  on 
such  trial. 

Every  person  aggrieved  by  the  <lecision  or  order  of  the 
justice,  may  appeal  to  the  circuit  court  of  said  county,  by 
executing  an  undertaking  to  the  county  with  surety  ap- 
proved by  said  justice,  conditioned  to  abide  by  and  perform 
such  order  that  the  court  may  make  as  to  the  pa3mient  of 
such  tax,  and  on  the  execution  of  such  undertaking,  the 
said  justice  shall  discharge  such  person  and  return  said  un- 
dertaking with  the  examination. 

On  the  trial,  if  the  court  or  jury  shall  find  that  the  de- 
fendant had  sufficient  money  or  pro[ierty  not  exempt,  to 
pay  said  tax  at  time  of  examination  before  justice,  judg- 
ment shall  be  rendered  against  him  and  sureties  in  said 
undertaking  for  amount  of  such  tax  and  costs,  fees  and 
disbursements  before  the  justice  and  in  the  court ;  and  exe- 
cution shall  thereupon  issue  against  the  property  of  the 
defendant  in  said  judgment;  and  no  property  belonging  to 


DIGEST  OF  TAX  LAAVS— WISCOXSIX.  183 

the  defendant  shall  be  exempt  from  seizure  and  sale  under 
said  execution. 

The  district  attorney  shall  try  for  the  county  all  said 
cases  ill  said  court. 

The  county  treasurer  shall,  immediately  after  the  first  List  of 
Monday  of  April  in  each  year,  make  out  a  complete  list  of  whicli 
lands  returned  to  him  by  the  town  treasurer,  in  which  the  uupa'id!^*' 
taxes  for  the  year  preceding  shall  remain  unpaid,  specify- 
ing each  tract  or  lot,  the  name  of  the  person  to  whom 
assessed  and  amount  of  taxes,  charges  as  returned  by  the 
town  treasurer,  and  interest  at  the  rate  of  twelve  per  cent 
from  the  1st  of  January  preceding  to  that  day,  due  on 
each  tract  or  parcel  thereof.     The  treasurer  shall  annex 
a  certificate  of  the  correctness  of  such  list  and  within  a 
stated  time  in  each  year,  shall  cause  to  be  made  a  tran-  Transcript, 
script  of  such  list,  in  a  book,  to  be  kept  in  the  oftice  of  the 
clerk  of  the  board  of  supervisors  for  that  purpose;  to  which 
transcript  he  shall  annex  his  certificate  of  its  correctness  to 
the  list. 

All  parcels  of  land,  or  parts  or  undivided  shares  de-  Lands  sold 
scribed  in  such  lists,  upon  which  the  taxes  shall  remain* (vhenun* 
unpaid  for  three  years  after  the   first  Monday  of  April  in  ^hrec  years 
the  year  in  which  such  list  shall  be  made,  shall  be  sold  by 
the  county  treasurer,  to  pay  such  taxes,  together  with  the 
interest  of  twenty-five  per  cent  per  annum  up  to  the  day 
fixed  for  the  sale,  and  charges. 

Any  person  may  pay  the  taxes  on  any  parcel  or  part  or  Payment, 
undivided  interest  of  land  described  in  lists,  to  said  trea- 
surer, by  paying  the  sum  specified  in  list  as  due  thereon, 
or  such  portion  thereof  as  the  part  or  interest  paid  upon 
shall  amount  to,  with  the  cost  for  advertising  same,  at  any 
time  before  the  sale  thereof  by  said  treasurer,  and  on 
making  such  payments,  the  treasurer  shall  deliver  dupli-  J^°P|p'j|'® 
cate  receipts  therefor  to  such  person  who  shall  deliver  them 
to  the  clerk  of  the  board  of  supervisors  of  the  county  who 
shall  countersign  one  of  such  receipts  and  return  it  to  such 
person,  and  retain  the  other  and  safely  keep  it  in  his  office. 


STANDARD  OF  VALUE. 


ALABAMA. 

Eeai  value.  Real  estate  is  estimated  at  its  real  value,  and  not  at  forced 
sale,  according  to  the  best  judgment  the  assessor  can  form 
by  information,  inspection  or  otherwise,  taking  into  con- 
sideration its  location,  advantages,  improvements,  &c. 


Land  val- 
ued at  true 
value. 


Other  pro- 
perty valu- 
ed at  true 
value. 


ARKANSAS. 

All  lands  are  valued  at  the  true  value  thereof  in  ready 
money,  taking  into  consideration  the  fertilit}^  and  quality 
of  the  soil,  vicinity  to  roads,  towns,  &c.,  water  privileges, 
and  all  other  local  advantages  with  the  improvements ; 
but  no  lands  shall  be  valued  at  less  than  three  dollars  per 
acre.  All  town  lots  and  improvements  thereon,  and  all 
saw-mills,  tan-yards  and  distilleries,  shall  be  valued  at  the 
true  value  thereof,  taking  into  consideration  all  local  advan- 
tages. 

Every  other  species  of  property  is  valued  at  the  true 
value  thereof  in  ready  money. 


Eeal  pro- 
perty valu- 
ed at  true 
value  in 
money. 

Deprecia- 
ted bank 
notes  and 
Etock, 
credits  and 
annuities. 


COLORADO  TERRITORY. 

Real  property  is  to  be  assessed  at  its  true  value  in  money, 
at  private  sale,  having  regard  to  all  elements  of  value  ap- 
pertaining, viz. :  quality,  locality  improvements,  &c. 

Depreciated  bank  notes  and  depreciated  stock  or  shares 
in  corporations  or  companies  may  be  listed  at  their  current 
value  or  rate ;  credits  shall  be  listed  at  such  sum  as  the 
person  listing  them  believes  will  be  received  or  can  be  col- 
lected ;  and  annuities  at  the  value  which  the  person  listing 
believes  them  to  be  worth  in  money.     The  person  making 


DIGEST  OF  TAX  LxVAVS.  185 

out  his  list  of  money  and  credits  will  be  entitled  to  deduct 
from  tlieir  gross  amount  the  amount  of  all  bona  fide  debts 
owing  bj  him ;  but  no  acknowledgment  of  indebtedness, 
not  founded  on  actual  consideration,  and  no  such  acknow- 
ledgment, made  for  the  purpose  of  being  so  deducted,  shall 
be  considered  a  debt  within  the  intent  of  this  section ;  and 
so  much  only  of  any  liability  of  such  person  as  security  for 
another  shall  be  deducted,  as  the  person  making  the  list  be- 
lieves he  is  legally  or  equitably  bound  to  pay,  and  so  much 
only  as  he  believes  he  will  be  compelled  to  pay  on  account  of 
the  inability  of  the  principal  debtor ;  and  if  there  are  other 
sureties  able  to  contribute,  then  so  much  only  as  he,  in 
whose  behalf  the  list  is  made  will  be  bound,  to  contribute ; 
but  no  person  will  be  entitled  to  a  deduction  on  account  of 
an  obligation  of  any  kind  given  to  an  insurance  company 
for  the  premium  of  insurance;  nor  on  account  of  an  unpaid 
subscription  to  any  institution  or  society,  nor  on  account 
of  a  subscription  to  or  installment  pa3^able  on  the  capital 
stock  of  any  company  or  incorporation. 


CALIFORNIA. 

Eeal  estate  and.improvements  thereon,  improvements  on  Real  estate, 
public  lands,  and  personal  property,  are  valued  according  eSnarcish 
to  their  cash  value.  '*'*'"®- 


CONNECTICUT. 

The  present  true  and  just  value  of  any  estate,  real  or  ^'^"^^^Z,^^. 
personal,  liable  to  be  assessed,  shall  be  deemed  and  taken  ai,  valued 
by  the  assessors  and  board  of  relief  of  the  several  towns  fna^^et 
to  be  the  fair  market  value  thereof,  being  the  price  which  ^•''•"«- 
could  be  obtained  therefor  at  private  sale,  ancl  not  at  its 
value  at  a  forced  or  auction  sale. 


DELAWARE. 

All  property,  real  and  personal,  subject  to  assessment,  Tmo  value, 
shall  be  assessed  at  its  true  value  in  money. 


FLORIDA. 

No  tax-payer  in  making  his  returns,  shall  deduct  the  ncduction 
amount  of  his  own  debts  or  obligations  from  the  amount  '^ 
24 


186 


DIGEST  OF  TAX  LAWS. 


Taxation 
on  specific 
articleH  ou 
the  value 
thereof. 


of  debts  and  obligations  due  liim;  and  all  book  accounts 
and  other  debts  of  every  description,  shall  be  included  in 
said  return  at  their  actual  value,  and  not  their  nominal 
value. 

All  real  estate  comprising  lands  and  improvements, 
buildings,  manufactories,  and  mills  of  all  kinds,  distilleries, 
furnaces,  machinery,  tan-j^ards,  ferries,  toll  bridges  and 
wharves;  all  slaves,  all  bank  and  other  corporate  stock ; 
all  money  at  interest  or  in  possession  ;  all  notes  and  obli- 
gations of  whatever  character ;  all  capital  employed  in  trade 
by  merchants  and  traders  of  every  description  ;  all  capital 
invested  in  steamships,  steamboats,  sail  vessels,  lighters  and 
barges ;  all  pleasure  carriages,  stage  coaches,  wagons,  carts, 
and  drays;  all  horses,  asses,  mules,  neat  cattle,  swine  and 
sheep;  all  household  furniture,  including  gold  and  silver 
plate  and  musical  instruments,  and  all  watches,  shall  be 
taxed  at  a  uniform  rate,  upon  the  value  thereof ;  provided, 
that  no  taxes  shall  be  collected  on  property  ejcempted  by 
law. 

Before  any  tax  books  are  received  from  any  tax  assessor 
by  the  county  commissioners,  they  shall  require  of  said 
assessor  an  oath  that  all  the  taxes  on  the  regular  list  have 
been  returned  on  oath,  and  that  he  verily  believes  that  the 
said  property  has  been  returned  at  its  true  value,  and  that 
the  said  returns  embrace  all  the  taxable  property  of  the 
parties  making  the  same  within  said  county. 


stock  in 
trade  com- 
puted at 
prime  costs. 


GEORGIA. 

"The  sura  of  thirty-one  and  a  quarter  cents  shall  be 
levied  in  every  hundred  dollars'  value  of  all  persons'  stock 
in  trade,  shopkeepers  and  others  to  be  computed  at  prime 
costs,  and  the  return  to  be  made  on  oath,  that  the  stock  in 
trade  so  returned  is  the  highest  estimation  of  the  stock 
in  such  persons  possession  at  any  time  not  exceeding  three 
months  preceding  the  time  appointed  by  this  act  for  such 
stock  in  trade  to  be  estimated  and  returned." 


Real  pro- 
perty val- 
ued "at  truo 
value  in 
money. 


ILLINOIS. 

Each  separate  parcel  of  real  property  shall  be  valued  at 
its  true  value  in  money  excluding  the  value  of  crops  grow- 
ing thereon ;  but  the  price  for  which  such  real  property 
would  sell  at  a  forced  sale  shall  hot  be  taken  as  a  criterion 
of  such  value.     Each  tract  or  lot  of  real  property  belong- 


DIGEST  OF  TAX  LAWS.  187 

mg  to  this  stale,  or  to  auj  county,  citv,  town  or  charitable 
institution,  whether  incorporated  or  imincorporated,  and 
school  or  mini.sterial  lands,  held  under  lease  for  a  term 
exceeding  ten  years,  shall  be  valued  at  such  price  as  the 
assessor  believes  could  be  obtained  at  private  sale  for  such 
leasehold   estate.     Personal  propertv  of  everv  description  Personal.  p.t 

•  *"'  •     "  •  11&U&1  sell" 

shall  be  valued  at  the  usual  selling  price  of  similar  property  lug  price, 
at  the  time  of  listing  and  in  the  county  where  the  same 
may  then*be  ;  and  if  there  be  no  usual  selling  price  known 
to  the  person  whose  duty  it  shall  be'to  fix  a  value  thereon, 
then  at  such  price  as  it  is  believed  could  be  obtained  there- 
for in  money  at  such  time  and  place.    Investments  in  bonds, 
stocks,  joint  stock  companies  or  otherwise  shall  be  valued 
at  the  true  value  thereof  in   money.     ^Money,  whether  in  Money  at 
possession  or  on  deposit,  shall  be  entered  in  the  statement  amonnt; 
at  the  full  amount  thereof;  provided,  that  depreciated  bank  ^aJJk'^iot'cs 
notes  shall  be  entered  at  their  current  value.  at  current 

Every  credit  for  a  siim  certain,  payable  either  in  money 
or  property  of  any  kind,  shall  be  valued  at  the  full  price  of 
the  sum  so  payable  ;  if  for  a  specific  article,  or  for  a  specified 
number  or  quantity  of  any  article  or  articles  of  property, 
or  for  a  certain  amount  of  labor  done,  or  for  services  of 
any  kind  rendered,  it  shall  be  valued  at  the  current  price 
of  such  property,  or  of  such  labor  or  service,  at  the  place 
payable.  Annuities  or  moneys  receivable  at  stated  periods,  ^.{^""they' 
shall  be  valued  at  the  price  which  the  person  listing  the  nre  worth 
same  believes  them  to  be  worth  in  money.  iunione>. 

In  making  up  the  amount  of  moneys  and  credits  which 
any  person  is  required  to  list  for  himself,  or  any  other 
person,  company  or  corporation,  he  shall  be  entitled  to 
deduct  from  the  gross  amount  of  moneys  and  credits,  the 
amount  of  all  hona  Me  debts  owing  by  such  person,  com-  Donajide 

.      ''  ^  .1  flebis  de- 

pany  or  corporation  to  any  other  person,  company  or  cor-  dmted 
poration  for  a  consideration  received ;  but  no  acknowledg-  an;^„^['^f 
ment  of  indebtedness,  not  founded  on  actual  consideration,  moneys  aud 
believed  when  received  to  have  been  adequate  •^and  no 
such  acknowledgment,  made  for  the  purpose  of  being  so 
deducted,  shall  be  considered  a  debt  within  the  meaning 
of  this  section  ;  and  so  much  only  of  any  liability  as  surety  j^^^"'^^^ 
for  others  shall  be  deducted  as  the  person  making  np  the  ducu-dthat 
statement  believes  the  surety  is  legally  and  equitably  bound  fe^v  and 
to  pay,  and  so  much  only  as  he  believes  such  suretv  will  5"^|;|,'^^/y 
be  compelled  to  pay  on   account  of  the  inability  or  insol-  pay. 
vency  of  the  principal  debtor ;  and  if  there  are  other  sureties 
who  are  able  to  contribute,  then  only  so  much  as  the  surety  Not^t^ap- 
in  whose  behalf  the  statement  is  made  will  be  bound  to  L'niu. 
contribute;  provided,  that  nothing  in  this  section  shall  be 


188 


DIGEST  OF  TAX  LAWS. 


No  dcduc- 
tioiin  oil 
account  of 
boiid^,  ifcc. 
pivcn  to 
mutiinl 
insurance 
co'e. 


Minimum 
value  of 
lauds. 


SO  construed  as  to  apply  to  any  Ixink,  conipany  or  corpo- 
ration, exercising  banking  powers  or  privileges. 

No  person,  company  or  corporation  shall  be  entitled  to 
any  deduction  on  account  of  any  bond,  note  or  obligation 
of  any  kind,  given  to  any  mutual  insurance  company,  nor 
on  account  of  any  unpaid  subscription  to  any  religious, 
literary,  scientific  or  charitable  institution  or  society  ;  nor 
on  account  of  any  subscription  to,  or  installment  payable 
on  the  capital  stock  of  any  company,  whether  incorporated 
or  unincorporated. 

The  minimum  value  of  all  lands  in  this  state,  for  the 
purpose  of  taxation,  shall  be  three  dollars  per  acre. 


Moneys, 
riglits, 
credits,  &c., 
valued  at 
true  cash 
value. 


Taxable 
lands  ap- 
praised at 
their  full 
value  in 
money. 


Inlots  and 
cntlots,  full 
value. 


INDIANA. 

The  assessor  shall  require  of  the  person  making  a  state 
ment  of  his  property,  to  take  and  subscribe  on  oath,  that  the 
said  statement  contains  a  true,  full,  fair  list  of  the  moneys, 
rights,  credits,  effects,  ships,  canal  boats,  flat  boats,  steam- 
boats, personal  property  appertaining  to  merchandising, 
manufacturing,  and  corporation  stocks  of  the  person  making 
such  list,  or  of  the  persons  on  whose  behalf  the  same  is 
made,  and  that  the  same  have  been  valued  at  their  true 
cash  value. 

The  appraiser  shall,  on  actual  view,  make  a  true  valua- 
tion of  all  lands,  with  improvements  and  buildings  thereon 
or  affixed,  at  their  full  value  in  money,  as  he  would  ap- 
praise the  same  in  payment  of  a  just  debt  due  from  a  solvent 
debtor,  taking  into  consideration  the  fertility  and  quality 
of  the  soil,  the  vicinity  of  the  same  to  railroads,  McAdami- 
zed  roads,  clay  roads,  turnpike  roads,  plank  roads,  state 
and  county  roads,  cities,  towns,  villages,  navigable  rivers, 
water  privileges  on  same  or  in  vicinity  to  same,  the  loca- 
tion of  the  route  of  any  canals,  with  any  other  local  advan- 
tages of  situation ;  provided,  that  said  appraiser  shall  also 
value  all  lands  at  their  cash  value,  without  taking  into 
consideration  any  improvements  made  thereon ;  and  this 
valuation,  as  well  as  the  valuation  with  improvements,  shall 
be  set  down  in  proper  columns. 

Inlots  and  outlots  in  all  towns,  cities  and  villages,  with 
the  improvements  thereon  or  affixed,  shall  be  valued  at 
their  true  and  full  value  in  money,  regarding  all  the  local 
advantages  of  situation  to  be  valued  on  actual  view  of 
premises. 

The  said  appraiser  shall  also  on  actual  view,  make  a  true 
valuation  of  all  lands,  town  lots,  depot  grounds  and  build- 


praised. 


DIGEST  OF  TAX  LAWS.  189 

ings,  and  impvovements  thereon,  other  than  road  beds,  Railroad 
switches  and  side  tracks,  and  railroad  tracks  and  super- 
structures thereon,  used  or  held  by  railroad  companies, 
according  to  the  same  rule  herein  prescribed  for  ascertain- 
ing the  value  of  other  real  ])roperty  ;  and  he  shall  in  the 
same  manner  make  a  true  valuation  of  all  lands  and  town 
lots  and  buildings,  and  improvements  thereon,  used  or  held 
by  all  McAdamized  roads,  plank  roads,  turnpike  roads  and 
canals,  other  than  the  Wabash  and  Erie  canal ;  and  all  toll 
bridges  belonging  to  private  persons  or  private  corporations, 
to  be  valued  upon  actual  view  of  the  premises.  The  rail-  ^•^''d'JcTty 
road  companies  of  this  state  shall,  on  or  before  the  1st  of  liovvup-* 
April,  1859,  furnish  to  the  appraiser  of  each  county  through 
which  their  respective  roads  may  run,  a  written  statement 
of  the  length  of  line  in  his  county  ;  also  a  written  schedule 
of  the  number  and  description  of  all  the  rolling  machinery 
of  such  company,  or  used  by  it  upon  such  road  in  doing 
the  business  thereof,  and  the  value  of  the  same,  in  which 
shall  be  apportioned  to  each  mile  of  said  road,  the  value 
of  said  rolling  machinery  ;  said  schedule  and  statement  to 
be  verified  by  the  superintendent  or  manager  of  such  road. 
The  appraisers  of  the  county  through  which  any  road  may 
run  (provided  it  passes  through  more  than  one)  shall,  on 
the  second  Monday  in  April,  1859,  meet  at  such  point  on 
the  line  of  such  road  as  may  be  designated  by  the  state 
auditor,  or  in  case  he  fails  to  designate  such  point,  then  at 
such  point  as  may  be  agreed  upon  by  such  appraisers,  and 
then  appraise  the  value  of  said  road  per  mile,  through  their 
respective  counties,  including  in  that  valuation  the  value 
of  all  the  rolling  machinery  aforesaid,  depots,  depot  grounds 
and  machine  shops.  In  making  such  estimate  of  the  value 
of  such  road  the  appraisers  shall  take  into  consideration,  in 
addition  to  the  rule  prescribed  for  the  valuation  of  real 
estate,  the  location  of  such  road  for  business,  the  compe- 
tition of  other  roads,  its  earnings  above  current  exj)enses 
and  i-epairs,  its  condition  for  present  and  future  business, 
so  as  to  enable  them  to  arrive  at  the  actual  present  value 
of  such  road,  independent  of  what  it  cost,  or  the  amount 
of  its  indebtedness. 


IOWA. 

Real  property  shall  l)e  listed  and  valued  at  its  true  cash  Renipro- 

1  1         •  •'  1  •  1-1  •  II  i)erty  val- 

value,  havuig  i-egard  to  its  quality,  location,  natural  auvan-  ufrtatnuc 
tages,  general  improvements  in  its  vicinity,  and  all  other  i-'"*' ^■»'"'-'- 
elements  of  its  value. 


190 


DIGEST  OF  TAX  LAWS. 


Depreciated 
bank  notes 
and  corpo- 
ration Rtocli 
at  cash 
value. 


IJcpi'cciated  bank  notes  and  stock  of  corporations  and 
companies  shall  be  assessed  at  their  cask  value;  credits 
shall  be  listed  at  such  sum  as  the  person  listing  them 
believes  will  be  received  or  can  be  collected  thereon  ;  and 
annuities  at  the  value  which  the  person  listing  believes 
them  to  be  worth  in  money. 

The  deduction  of  bo7ia  fide  debts  fi-om  the  amount  of 
money  and  credits  required  to  be  listed,  what  is  considered 
a  debt,  liabilities  as  surety,  and  no  deduction  of  obligations 
to  insurance  companies,  the  same  as  in  Illinois. 


I  Lands  and 
improve- 
ments 
valued  at 
true  value 
in  money. 

Personal 
property  at 
usual  sell- 
ing cash 
price. 


KANSAS. 

Lands  and  improvements  shall  be  valued  separately  at 
their  true  value  in  money  ;  but  the  price  for  which  suck 
real  property  would  sell  at  auction  or  at  forced  sale  shall 
not  be  taken  as  a  criterion  of  such  value.  Personal  pro- 
perty of  every  description  shall  be  valued  at  the  usual  sell- 
ing cash  price  of  similar  property  at  the  time  and  place  of 
listing;  and  if  there  be  no  usual  price,  then  at  the  price 
that  is  believed  could  be  obtained  therefor  in  money. 


Taxable 
estate 
valued  in 


KENTUCKY. 

The  assessor  shall,  from  his  own  knowledge  and  from 
tlie  statements  of  the  person  listing  propert}^  for  taxation 
vaiue°*ind'^  and  such  other  evidence  as  he  may  be  able  to  obtain  upon 
in  gold  and  oath  of  witucsscs  swom  by  him,  fix  a  full  and  fair  value 
upon  all  the  estate  listed  with  him  for  taxation,  which  is 
taxed  according  to  its  value.  All  estate  taxed  according 
to  its  value  shall  be  valued  in  gold  and  silver. 


Full  cash 
value. 


LOUISIANA. 

All  real  and  personal  estate  (subject  to  taxation)  shall  be 
estimated  by  the  assessor  at  its  full  cash  value.  All  incor- 
poreal property  according  to  the  best  information. 


All  pro- 
perty esti- 
mated at 
full,  fair 
cash  value. 


MAINE. 

The  assessors  of  each  city,  town  and  plantation  shall 
make  true  and  accurate  lists  of  all  ratable  estates,  both  real 
and  personal  (not  exempt  by  law  from  paying  state  taxes) 
in  their  several  cities,  towns  or  plantations,  and  all  such 


DIGEST  OF  TAX  LAWS.  191 

estate  or  property  of  whatever  kind,  wherever  situated  or 
located,  which  is  in  said  places  subject  to  be  taxed  and 
shall  affix  to  said  estates  and  property  of  whatever  kind, 
enumerated  in  said  lists  the  full,  fair  cash  value  thereof. 


MARYLAND. 

The  collector  or  appeal  tax  court  shall,  on  his  or  their  sum  pro- 
own  knowledge  and  on  the  best  information  he  or  they  can  wol-Vh'iu 
obtain,  value  the  property  of  any  taxable  person  to  the  "'*'^- 
utmost  sum  he  or  they  believe  the  same  to  be  worth  in 
cash ;   and  the  county  commissioners  or  appeal  tax  court 
shall  assess  such  person  according  to  the  sum  so  returned. 


MASSACHUSETTS. 

The  assessors  of  cacli  place  shall  make  a  fair  cash  valu-  Fair  cash 
ation  of  all  the  estate,  real  and  personal,  subject  to  taxa- 
tion. 


MICHIGAN. 

All  assessments  are  on  property  at  its  cash  value.  cash  value. 

MINNESOTA. 

The  assessor  shall  set  down  in  hisas'-essment  roll  the  full  faiue!*^'* 
cash  value  of  each  parcel  of  land  taxed ;  and  the  full  cash 
value  of  all  the  taxable  personal  property. 

MISSISSIPPI. 

It  shall  be  the  duty  of  each  yjerson  fixing  the  value  of  cashvnine. 
his  property,  to  estimate  the  same  at  its  cash  value  at  the 
time  of  such  valuation. 

MISSOURI. 

The  assessor  shall  value  and  assess  all  the  property  on  Tmevoiuo 
the  tax  book,  according  to  its  true  value  in  cash  nt  the  time  '°  "'*'*• 
of  assessment. 


192 


DIGEST  OF  TAX  LAWS. 


Cash  value. 


NEBRASKA. 

The  valuation  same  as  set  forth  in  Colorado  Territory. 

NEYADA. 

The  county  assessor  shall  determine  the  full  cash  value 
of  all  property,  real  and  personal,  subject  to  taxation  in  his 
county. 


Full  and 
true  value 
in  money. 

Value  of 
corporate 
Bliares. 


Deduction 
when  estate 
is  taxed 
elsewhere. 


Actual 
value. 


NEW  HAMPSHIRE. 

The  selectmen  shall  appraise  all  taxable  property  at  its 
fall  and  true  value  in  money,  and  shall  receive  and  con- 
sider all  such  evidence  as  may  be  exhibited  to  them,  rela- 
tive to  the  value  of  shares  in  corporations  and  other  pro- 
perty, the  value  of  which  cannot  be  determined  by  personal 
examination.  They  shall  deduct  from  the  appraised  value 
of  shares  in  any  corporation,  a  just  proportion  of  the  value 
of  any  estate  of  such  corporation  which  shall  be  legally 
taxed  elsewhere,  upon  satisfactory  evidence  thereof,  under 
oath. 

NEW  JERSEY. 

All  real  and  personal  estate,  whether  owned  by  indivi- 
duals or  corporations,  shall  be  assessed  at  the  actual  value 
thereof. 


Real  estate 
at  cash 
value.  • 


NORTH  CAROLINA. 

The  district  board  of  valuation  shall,  as  near  as  practica 
ble,  ascertain  the  cash  value  of  every  tract  of  land  or  other 
real  estate  with  the  improvements  thereon. 


Ileal  pro- 
perty val- 
ued at  true 
value  in 
money,  es- 
chuliiig 
crops. 


OHIO. 

Each  separate  parcel  of  real  property  shall  be  valued  at 
its  true  value  in  money,  excluding  the  value  of  the  crops 
growing  thereon  ;  but  the  price  for  which  such  real  pro- 
perty would  sell  at  auction,  or  at  a  forced  sale,  shall  not  be 
taken  as  criterion  of  the  true  value.  Each  tract  or  lot  of 
real  property  of  the  state,  or  of  county,  city  or  charita- 
ble institution,  whether  or  not  incorporated,  and  school  and 


DIGEST  OF  TAX  LAWS.  193 

ministerial  lands  held  under  lease  exceeding  fourteen  years, 

shall  be  valued  at  such  price  as  the  assessor  believes  could 

be  obtained  at  private  sale  for  such  leasehold  estate.     Per-  Personal 

sonal  property  of  every  description  shall  be  valued  at  the  valued  at 

usual  selling  price  of  similar  pioperty  at  the  time  of  listing  ing  price.' 

and  at  the  place  where  the  same  may  then  be;  and  if  there 

be  no  usual  selling  price  known  to  the  person  whose  duty 

it  is  to  fix  a  value  thereupon,  then  at  such  price  as  it  is 

believed  could  be  obtained  therefor  in  money,  at  such  time 

and  place.     Investments  in  bonds,  stocks,  joint  stock  com-  n°J,"''i„ 

panics  or  otherwise  shall  be  valued  at  the  true  value  thereof,  bond*,  &c 

in  money.     Money,  whether  in   possession  or  on  deposit, 

shall  be  entered  in  the  statement  at  the  full  amount  thereof; 

provided,  that  depreciated  bank  notes  shall  be  entered  at 

their  current  value.     Every  credit  for  a  sum  certain,  pav-  ^T^'t' . 

...  ►'  „  1-111  '  »     * .     valued  at 

able  either  in  money,  property  ot  any  kind,  labor  or  servi-  full  price. 

ces,  shall  be  valued  at  the  full  price  of  the  sum  so  payable ; 

if  for  a  specific  article  or  for  a  specified  number  or  quantity 

of  any  article  or  articles  of  property  or  a  certain  amount 

of  labor,  or  services  of  any  kind,  it  shall  be  valued  at  the 

current  price  of  such  propertj^,  or  of  such  labor  or  service 

at  the  place  where  payable.     Annuities  or  moneys  rec('iv-  ^.^"{'"'otiij 

able  at  stated  periods,  shall  be  valued  at  the  price  which  in  money. 

the  person  listing  the  same  believes  them  to  be  worth  in 

money. 

No  person,  compan}''  or  corporation,  shall  be  entitled  to  tinn  on"*^' 
any  deduction  on  account  of  any  bond,  note  or  obligation  bomi'"'*'' 
of  any  kind,  given  to  any  mutual  insurance  company;  nor  nou-»,'&c. 
on   account  of  any  un])aid  subscription   to  any  religious, 
literary,  scientific  or  charitable  institution  or  society;  nor 
on  account  of  any  subscription  to  or  installm.ent  payable 
on  the  capital  stock  of  any  company  whether  or  not  incor- 
porated. 


OREGON. 

Lands  and  town  lots  sliall  be  valued  at  their  true  cnsh  i-fln''«  ▼••>'- 
value,  taking  into  consideration  improvements  on  the  land  cash  value, 
and  in  the  surrounding  country,  quality  of  soil,  convenience 
to  navigation,  public  roads,  mill  privileges  and  other  local 
advantages. 

All  the  personal  property,  not  exempt  from  taxation,  J'^^^^""*'- 
shall  be  valued  at  its  true  value  in  cash,  and  each  assessor 
shall  value  all  improvements  on  claimed  land  in  liis  county 
as  personal  property. 
25 


194 


DIGEST  OF  TAX  LAWS. 


Actual 

value. 


PENNSYLVANIA. 

The  assessors  shall  assess  and  rate  all  objects  of  taxation 
according  to  the  actual  value  thereof,  and  at  such  rates  and 
prices  for  which  the  same  would  honajide  sell. 


Fair  cash 
value. 


RHODE  ISLAND. 

All  property  liable  to  taxation  shall  be  assessed  at  its 
full  and  fair  cash  value. 


TENNESSEE. 


Appraisal,         All  property  shall  be  assessed  at  the  same  value  at  which 
ventfdebt!"    it  ought  to  bc  appraised  in  payment  of  a  just  debt  in  cash, 
due  from  a  solvent  debtor. 


Market 
value. 


TEXAS. 

The  taxable  property  is  valued  at  a  fair  and  correct 
market  value. 


Market 
value. 


UTAH. 

Property  shall  be  assessed  at  its  fair  cash  market  value. 


Real  estate 
valued  at 
fair  cash 
value. 

When  de- 
ductions 
made. 


YERMONT. 

R  >al  estate  is  appraised  by  the  listers  at  its  fair  cash 
value,  and  personal  estate  at  its  full  value  after  deducting 
the  just  debts  owed  by  the  taxable  person. 

No  deduction  shall  be  made  from  the  valuation  of  per- 
sonal estate  of  any  person  for  debts  owing  by  him,  unless 
such  person  make  oath  (if  required  by  listers)  that  the  same 
is  a  honajide  debt  which  he  is  legally  bound  to  pay;  nor 
for  any  debt  he  is  holden  as  surety  and  not  as  principal, 
unless  such  principal  has  failed  actually  and  become  irre- 
sponsible; or  as  partner  in  any  business,  except  from  part- 
nership property  ;  nor  for  any  debt  which  shall  nppear  to 
have  been  a  gift  from  such  person ;  nor  for  any  note  or 
other  security  payable  at  some  future,  uncertain  day,  with- 
out interest ;  and  as  to  the  above  particulars  the  listers  may 
examine  such  person  under  oath. 


DIGEST  OF  TAX  LAWS.  195 

YIHGINIA. 

All  property  listed  is  valued  at  tlie  fair  cash  value.  cash  value 

WASHINGTON  TEUPJTOP.Y. 

Property  is  assessed  at  its  full  cash  value.  fuu  cash 

value. 

WISCONSIN. 

Each  parcel  of  real  ])roperty  shall  be  valued  at  its  true  True  value, 
value  in  money,  excluding  the  value  of  crops  which  may  ^ro's^'"^ 
be  growing  thereon. 

All  real  property  belonging  to  any  religious,  literary,  rphi  prrv 
scientific  or  benevolent  institution  or  society,  as  well  as  all  ^"jJIfti'.'.n'g"' 
school  and  university  land  lield  under  lease,  except  as  pro-  ""f^  '^n^f- 
vided  in  section  six  of  this  act,  (viz.  :  lands  held  under 
lease  from  any  university,  college  or  other  literary  institu- 
tion or  society  granted  by  Congress  for  religious  or  school 
purposes,  shall  not  be  required  to  pay  any  tax  from  which 
such  leasehold  estate  is  exempt  by  tiie  law  authorizing  the 
lease)  shall  be  valued  at  such  price  as  the  assessor  believes 
such  leasehold  estate  would  command  in  money. 

Personal  property  shall  be  valued  at  the  usual  selling  pergonal 

Erice  at  the  place  where  tliesame  may  be  held  ;  but  if  there  ^^'lued'at 
e  no  usual  selling  price  known  to  the  person  required  to  V'^'J"'  ?•;'.'- 
fix  a  value  thereon,  it  shall  be  valued  at  f^uch  price  as  is    "" 
believed  could  be  obtained  therefor  in  money  at  such  time 
and  place. 

Money,  whether  in  possession  or  deposited,  subject  to  be  Money  at 
withdrawn  on  demand,  shall   be  entered  in   the  statement  f"""'""""' 
at  the  full  amount  thereof;  provided,  that  depreciated  bank 
notes  shall  be  entered  at  their  current  value. 

If  a  credit  calls  for  a  specific  article  or  articles  of  pro-  Crediu. 
perty,  or  for  a  specific  amount  of  labor  or  service,  it  shall 
be  valued  at  the  current  price  of  such  property,  labor  or 
service. 

Annuities  shall  be  valued  at  such  jirice  as  the  person  Annuitioa. 
listina;  believes  them  to  be  worth  in  monev.     !^^anuf;l(;tured  Mnniifiic- 

•   1  ■     •  1  1   •        1       1  1         (■•    1  r  turi'd  artl- 

articles  remaining  unsold  m  the  hands  oi  the  manutacturer  due. 
shall  be  valued  at  their  true  value  in  money. 

No  person  shall  be  required  to  list  a  greater  portion  of 
any  credit  than  he  believes  to  be  collectible,  nor  a  greater 
portion  of  an  obligation  given  for  the  payment  of  rent  than 
the  amount  which  may  then  be  actually  due. 


19G  DIGEST  OF  TAX  LAWS. 

No  person  sliall  1)C  autliorizcd  to  deduct  from  his  perso- 
nal property  any  greater  portion  of  liis  liabilities  as  security 
for  others  than  he  believes  that  he  is  legally  or  equitably 
bound  to  pay  as  such  security. 
Bona  fide  Boiia  fide  debts  owing  b}'  any  person,  company  or  cor- 

poration, may  be  deducted  from  the  gross  amount  of  credits 
and  value  of  personal  property  Vjelonging  to  such  person, 
company  or  corporation ;  but  no  acknowledgment  of  in- 
debtedness, not  founded  on  actual  consideration,  shall  be 
deemed  a  debt  within  the  meaning  of  this  act. 


debts. 


PROPERTY  LIABLE  TO  AND  EXEMPT 
FROM  TAXATIOJ(. 


ALABAMA. 

Liable  to  Taxation. 


Every  white  male  inhabitant  between  twenty-one  and  Poutax. 
ibrtj-five  years,  shall  pay  a  tax  of  fifty  cents;  every  male 
free  negro  between  twenty-one  and  fifty  years,  two  dolhirs ; 
every  female  free  negro  between  twenty -one  and  forty -five 
years,  one  dollar. 

Exemption  from  Taxation. 

Navigable  waters  within  the  state.  wntore. 

State"  and  county  property  and  that  of  tlic  state  bank  ^'';,"p*'jJ;^,>j  °* 

and  branches.  state  bank. 

United  States  property  and  that  of  literary,  scientific  and  ofi^  »•  . 

benevolent  institutions  used  for  purposes  tor  which  they  lious. 
were  created;  not  exempting,  however,  any  such  property 
when  invested  in   stocks,  or  employed  in  any  other  than 
the  regular  business  of  such  institutions. 

Houses  of  religious  worship  and  appurtenances.  cimrchca 

Places  and  monuments  of  the  dead  and  implements  of  iV'"'"' 

,        .    ,  '■  place*. 

burial. 

Agricultural  and  horticultural  instruments,  implements,  Aj:ricuitn- 
vehicles  and  utensils,  wl)en  kejit  tor  use.  m.-nts. 

Property  of  rcvohitionarv  soldiers   and  their  widows  to  Property  of 
the  value  of  one  thousand  dollars. 

Property  of  soldiers  of  1812,  which  is  exempt  from  exe-  Proiu-rtyof 
cution ;  also  of  soldiers  in  the  Florida  and   Mexican  wars 
and  of  their  widows,  which  is  also  exempt  from  execution. 

All  insane  per.-^ons  and  their  liroiwrty  to  the  amount  of   or  the 

,  1     1    11  I        1         -  Insane. 

one  thousand  dollars. 

Lands  granted  bv  Congress  to  aid  in  the  constnu-tion  of   Jj^Vi'^J^j^' 
railroads  in  said  state  until  the  lands  are  sold  or  di.-posed 


198 


DIGEST  OF  TAX  LAWS. 


of  by  the  railroad  companies  to  which  they  liavc  been  re- 
spectively granted  by  the  state,  ^J'hc  lands  thus  sold  or 
disposed  of  are  subject  to  taxation  from  the  date  of  sale. 


ARKANSAS. 

Liable  to  Taxation. 


Poll  tax. 


On  each  free  male  over  the  age  of  twenty-one  years  and 
under  sixty,  a  poll  tax  not  exceeding  one  dollar,  at  the  dis- 
cretion of  the  county  court. 
Lands,  &c.  Tax  laid  on  lands  and  improvements,  except  those  ex- 
empted by  compact  between  state  and  the  government  of 
the  United  States ;  on  town  or  city  lots  with  improvements ; 
slaves  over  six  and  under  sixty  years  of  age ;  household 
furniture  belonging  to  any  one  fomily  over  two  hundred 
dollars  in  value ;  horses,  asses,  mules,  neat  cattle  over  two 
years  of  age,  goods,  wares  and  merchandise. 

Money  at  interest  beyond  the  amount  for  which  the 
same  person  pays  interest. 

Capital  employed  in  steamboats,  ferries  and  toll-bridges. 

Pleasure  carriages,  capital  in  tan-yards,  distilleries,  manu- 
factories of  gold  watches  and  jewelrj'-. 

Exemptions  from  Taxation. 

Money  and  property  belonging  to  schools. 

All  widows  who  do  not  own  any  land  or  negro  property, 
or  a  greater  amount  of  personal  property  than  five  hundred 
dollars.  This,  however,  does  not  exempt  widows  from 
paying  tax  on  moneys  loaned  at  interest,  nor  any  other 
person  from  paying  tax  on  the  same  species  of  property 


Slaves, 
furniture, 
horses,  &c 


Money. 


Capital. 
Carriages, 


School 
money. 


Widows. 


CALIFORNIA. 

Liable  to  Taxation. 

Poll  tax.  Every  male  inhabitant  over  twentj^-one  and  under  sixty 

years  (and  not  exempt  from  poll  tax)  shall  pay  a  tax  for 
use  of  state  and  county,  of  two  dollars  ;  provided,  the  same 
is  paid  between  the  first  Monday  in  March  and  the  first 
Monday  in  August ;  but  if  it  is  not  paid  prior  to  the  first 
Monday  in  August,  it  shall  be  three  dollars.  A  Federal 
war  tax  also  to  be  levied  of  two  dollars  annually  on  all 
male  inhabitants  of  twenty-one  years  and  upwards;  Cali- 
fornia Indians  excepted. 

On  every  male  and  female  of  the  Mongolian  race  of  the 
age  of  -eighteen  and  upwards  shall  be  levied  a  monthly 


DIGEST  OF  TAX  LAWS.  199 

capitation  tax  of  two  dollars  and  fifty  cents,  known  as  the 
Chinese  police  tax,  except  on  such  as  take  out  licenses  to 
work  in  the  mines,  or  prosecute  some  kind  of  business. 
All  Mongolians  exclusively  engaged  in  the  production  and 
manufacture  of  sugar,  rice,  colfee  and  tea  are  exempted 
from  these  provisions. 

All  property  is  liable  to  taxation  unless  exempted;  real  nai>?rto"^^^ 
property  shall  include  lands  and  all  unmovable  property  taxaiiou. 
therein  ;  personal  property  shall  include  all  property  except 
real  property  as  above  defined. 

Exemptions  fro-ni  Taxation, 

All  lands  and  lots  of  ground  with  buildings,  improve-  Lands  and 
ments  and  structures  thereon  belonging  to  the  state,  or  any  '"**• 
municipal  corporation,  or  to  any  county  of  the  state;  and 
all  lands  belonging  to  the  United  States,  or  to  this  state ; 
and  all  buildings  and  improvements  belonging  to  the  Uni- 
ted States  or  to  this  st;ite. 

Court  houses,  jails,  town  halls,  council  chambers,  houses  PnMic 
occupied  by  fire  companies,  and  their  apparatus  ;  and  other  and  '°^ 
public  structures  and  edifices  ;  and  all  squares  and  lots  s^iuares. 
kept  open  for  health  or  public  use,  or  for  ornament,  belong- 
ing to  any  county,  city,  town  or  village  in  this  state  ;  pub- 
lic libraries,  colleges,  school  houses  and  other  buildings  for  Libraries, 
the  purpose  of  education,  with  their  furniture,  libraries  and  j^"'^^^^' 
all  other  equipments,  and  the  lots  or  lands  thereto  appur- 
tenant and  used  therewith  so  long  as  the  same  shall  be  used 
for  that  purj)ose ;  provided,  that  when  any  of  the  property  Proviso, 
mentioned  in  the  subdivision  is  private  property,  from 
which  a  rent,  or  other  valuable  consideration  is  received  for 
its  use,  the  same  shall  be  taxed  as  other  property. 

Public  hospitals,  asylums,  poor  houses,  and  other  chari-  Hospitals, 
table  or  benevolent  institutions  for  the  relief  of  the  indigent 
or  afflicted,  and  the  lots  or  lands  thereto  appurtenant,  with 
all  their  furniture  and  equi})ments;  all  grounds  and  build-  ^^^l^^^' 
ings  belonging  to  agricultural  societies,  so  long  as  the  same  tii'»- 
shall  be  used  for  that  purpose  only  and  without  pecuniary 

Churches,  chapels,  and  other  buildings  for  religious  wor-  ehnrchc*. 
ship,  with  their  furniture  and  equipments,  and  the  lots  of 
ground  appurtenant  thereto  and  used  therewith;  provided 
rent  is  not  paid  for  such  ground,  so  long  as  the  same  shall 
be  used  for  such  purposes  only  without  yielding  rent. 

The  buildinjj^s  and  lots  of  ground  appurtenant  thereto  ^""co 

1  11-1  11  111  1  c  c  mason*,  «c 

and  used  therewitii,  owned  and  used  by  t!ie  order  oi  tree 
and  accepted  masons,  the  indejiendent  order  of  odd  fellows, 
or  by  any  benevolent  or  charitable  society,  except  such 


200 


DIGEST  OF  TAX  LAWS. 


California 
pioucurs, 


CemetericB. 


Widows, 


Crops. 

Wining 
claims. 


Emigrants. 


fire  com- 
puuies. 


building.s  and  lots  of  ground  as  are  owned  in  connection 
with  individual  (nvners,  then  onlj  to  tlie  extent  owned  by 
such  orders  or  societies. 

The  property  of  the  society  of  California  pioneers,  and 
the  halls  and  appurtenances  belonging  to  and  u.sed  exclu- 
sively by  Tani-verein  associations,  when  not  rented  for 
profit 

Cemeteries  and  graveyards,  set  apart  and  used  for  the 
purpose  of  interi'ing  the  dead. 

The  property  of  widows  and  orphan  children,  not  to 
exceed  the  amount  of  one  thousand  dollars  to  any  one 
family. 

Grrowing  crops. 

]\[iiiing  claims ;  provided,  that  all  machinery  used  in 
mining  claims,  and  all  property  and  improvements  appur- 
tenant to  or  upon  mining  claims,  which  have  an  independ- 
ent and  separate  value,  shall  be  subject  to  taxation. 

No  property'  belonging  to  any  person  who  has  arrived 
across  the  plains  for  the  first  time  after  the  first  day  of  July 
in  any  year,  shall  be  assessed  in  the  same  year,  unless  such 
property  exceed  one  thousand  dollars  in  value,  and  in  case 
it  does  exceed  such  sum,  then  onl}'-  the  excess  above  that 
sum  sliall  be  assessed  to  such  person. 

Active  members  of  fire  companies  are  exempt  from  poll 
tax. 


Poll  tax. 

All  pro- 
perty taxed. 


U.  S.  and 
state  pro- 
perty. 

County  pro- 
perty, &c. 


Public 
grounds, 

Fire  en- 
gines, &c. 

Libraries 
and  institu- 
tions. 


COLORADO  TERRITOEY. 

Liable  to  Taxation. 

A  poll  tax  of  fifty  cents. 

All  the  property  in  the  territory  taxed  except  that  ex- 
pressly exempted. 

Exemptions  from  Taxation. 

Property  of  the  United  States  and  this  territory,  includ- 
ing the  university  and  school  lands. 

Property  of  a  county,  township,  incorporated  town  and 
school  districts,  when  devoted  to  public  use  and  not  held 
for  pecuniary  profit. 

Public  grounds,  including  all  burial  places. 

Fire  implements  and  engines  used  for  extinguishing  fires 
with  the  grounds  for  their  buildings  and  meetings  of  fire 
companies. 

Grounds  and  buildings  of  library,  scientific,  benevolent 
and  religious  institutions  or  societies,  devoted  solely  to  the 


DIGEST  OF  TAX  LAWS.  201 

appropriate  objects  of  those  institutions,  not  exceeding 
three  acres,  and  not  leased  or  otherwise,  used  for  pecuniary 
profit. 

Books,  papers,  furniture  and  apparatus  of  the  above  in-  Booke,  &c. 
stitutions,   used  as  above,   and  like  property  of  students 
used  for  their  education. 

Money  and  credits  belonging  exclusively  to  such  insti-  Money  and 
tutions  and   devoted  sole!}-  to  sustaining  them  ;  but   not 
exceeding  in  amount  or  income  the  sum  prescribed  by  the 
charter. 

Animals  (except  horses,   oxen,  cows  and  calves,  mules  Animnis. 

and  asses,   sheep,   swine  and  goats),  })rivate  libraries  not  fnlrark-s. 

exceeding  one  hundred  dollars  in  value,  and  family  pictures ;  j-'lrnu^i, 

househokl  and  kitchen  furniture;  beds  and  bedding,  wear-  &<=• 

ing  aj)parcl  in  use,  wool,  ilax  or  tow  to  be  manufactured, 

with  tlie  food  provided  for  each  family,  not  to  exceed  in  all 

three  hundred  dollars. 

The  polls  or  estates,  or  both,  of  persons,  who,  by  age  or  poIi*.  ac, 
•   />      ■.  •     xi      •    1         \    r  4.\  ' ,  "^     °  1  ,     ofthuin- 

inlirmity,  ma}',  m  the  judgment  oi  the  assessor,  be  unable  nrm. 

to  cont)ibute  to  the  public  charges ;  such  opinion   being 

subject  to  reversal  by  the  county  commissioners. 


CONNECTICUT. 

Liable  to  Taxation. 

The  polls  of  all  white  male  persons  between  twenty -one  Poii  tax. 
and  seventy  years,  shall  be  set  in  the  list  for  the  purjioses 
of  taxation  at  three  hundred  dollars  each,  and  not  as  here- 
tofore at  ten  dollars  each. 

All  real  and  personal  propert}''  not  exempted,  viz. :  real  '^^'f*^  p'"*" 
property,  i.  e.,  dwelling-houses,  with  the  buildings  and  lots  dciiuud. 
appurtenant  thereto,  not  exceeding  two  acres ;  lands  and 
separate  lots  except  house  lots  as  aforesaid ;  mills,  stores 
and  distilleries,  and  buildings  used  for  manufacturing  ])ur- 
poses;  fisheries,  whether  an  appendage  of  any  farm  or  lot, 
block  or  wharf  made  for  the  ])nri)Ose  of  fishing;  quarries 
and  mines,  and  ore  beds,  whether  owned  in  fee,  or  in  lease 
from  the  owner. 

Personal  property,  not  expressly  exempted  by  this  act  rcn-onni 
in  this  state  or  elsewhere,  shall,  for  purposes  of  taxation,  lic'iiutd.^ 
be  deemed  to  include  moneys,  credits,  choses  in  action, 
bonds,  notes,  stocks  (excej)t  United  States  stocks),  goods, 
chattels  or  eft'ects,  or  any  interest  therein  ;  all  shijis  and 
vessels  propelled  by  steam  or  wind,  whetiier  at  liome  «)r 
abroad,  or  whether  registered,  enrolled  or  licensed  in  this 
26 


iS02 


DIGEST  OF  TAX  LAWS. 


U.  3.,  state 
and  county 
property. 


Colleges, 
churches, 
institutions 
&c. 

Grave- 
yards. 

Apparel. 


Furniture. 
Tools 


Crops  and 
p;oduce. 


Fuel,  &c. 

Swine  and 

poultry. 

CaBb. 

Libraries. 


Mnsicftl 

instru- 

mciitii. 


Fire  en- 
giues,  &c. 


Hartford 

hospital. 


Mechanics' 
tools. 


Fishing 
apparatus. 


Stock. 


State  or  elscwlicre,  or  any  interest,  citlier  legal  or  equitable 
tlierein.  This  section  shall  not  be  deemed  to  enabrace 
money  or  property  actually  invested  in  the  business  of 
mercbundising  or  manufucturing  wben  located  out  of  this 
state. 

Exemptions  from  Taxation, 

Houses  and  lands,  with  the  appurtenances  belonging  to 
the  state,  or  the  United  States  ;  houses  and  buildings  with 
the  appurtenances,  belonging  to  any  county,  town,  city  or 
borough;  such  portions  of  buildings  as  are  exclusively 
occupied  as  colleges,  academies,  schoolhouses,  chuj-ches  or 
public  infirmaries ;  buildings  belonging  to  scientific,  literary, 
benevolent  or  ecclesiastical  societies,  used  for  those  purposes; 
all  lands  used  exclusively  as  graveyards. 

Eeal  or  personal  estate  of  persons  of  color. 

Wearing  appearl  of  every  person  and  family ;  not  con- 
strued to  include  watches  and  jewelry,  exceeding  five 
dollars. 

Household  furniture  used  and  belonging  to  any  one 
family  to  the  value  of  two  hundred  dollars. 

Farming  tools  used  for  farming  upon  any  one  farm  not 
exceeding  seventy-five  dollars. 

Ci'ops  of  a  farm,  including  wool,  butter  and  cheese  while 
owned  and  held  by  the  producer,  actually  grown  or  grow- 
ing or  pi-oduced  during  the  season  next  preceding  the  time 
of  listing. 

Fuel  and  provisions  for  the  use  of  any  one  famil3^ 

Swine  to  the  amount  of  fifty  dollars,  and  poultry  twenty- 
five  dollars. 

Cash  not  exceeding  fifty  dollars. 

Private  libraries  and  books,  not  exceeding  fifty  dollars, 
and  all  public  libraries. 

Musical  instruments  used  exclusively  in  churches,  or  by 
a  band  to  any  military  company;  and  other mu.sical  instru- 
ments, not  exceeding  in  value  five  dollars. 

Fire  engines  and  other  implements  used  for  extinguish- 
ment of  fires  with  their  buildings. 

The  property,  real  and  personal,  of  the  Hartford  hospi- 
tal, used  for  its  purposes,  with  the  income. 

The  tools  of  a  mechanic,  actually  used  by  himself  in  his 
trade,  to  the  value  of  seventy-five  dollars. 

All  fishing  apparatus  actually  used  b}^  any  one  person 
or  company  to  the  amount  of  seventy-five  dollars. 

The  stock  or  property  of  all  incorporated  companies  or 
communities,  which,  by  the  terms  of  their  charters,  or  other- 
wise, is  expressly  exempt  from  taxation. 


DIGEST  OF  TAX  LAWS.  203 

The  stock  issued  by  any  ecclesiastical  society  in  this  state,  Ecdosiasti- 
to  raise  funds  for  the  erection  of  any  church  edifice  for  the  ^  ''^'^'^' 
worship  of  God,  or  any  alterations  or  repairs  of  the  same, 
to  the  actual  amount  of  such  erection  and  repairs,  and  no 
more. 

The  funds  of  Yale  college,  invested  by  its  corporation  of  Funds  of 
the  president  and  fellows,  and  held  by  them  for  its  use,  "^'»''=  "'"^k^ 
together  with  the  income  thereof,  provided,  the  said  corpo- 
ration shall  never  hold  in  this  state,  real  estate  free  from 
taxation  affording  an  annual  income  of  more  than  six  thou- 
sand dollars,  and  provided  also,  that  the  private  property 
of  the  officers  of  the  institution  shall  not  be  exempt  from 
taxation. 

Whenever  any  ecclesiastical  or  other  public  or  charitable  Exception, 
institution  conveys  any  real  estate  from  which  said  estate, 
society  or  institution  do  not  receive  an  annual  income  or 
rent,  or  where  the  conve3'ance  is  intended  to  be  perpetual, 
said  real  estate  so  conveyed  shall  not  be  exempt  from  taxa- 
tion. 

The  polls  of  students  in  colleges  and  incorporated  ^fnptc(L 
academies;  also  the  polls  of  such  firemen  exempted  by 
charter  of  any  city  or  borough  or  act  of  incorporation  of 
any  fire  company ;  and  the  polls  of  all  field  and  staff  offi- 
cers who  shall  dress  in  uniform,  arm  and  equip  themselves 
according  to  law,  and  who  shall  have  performed  military 
duty  the  year  next  preceding,  as  by  law  required  ;  and  the 
polls  of  the  officers,  musiciims  and  privates  of  militia  com- 
panies are  exempt  during  the  time  of  their  being  liable  by 
law  to  do  duty  in  their  respective  companies ;  provided,  ProFiw. 
that  each  person  liable  to  do  military  duty  as  aforesaid, 
claiming  such  exemption,  shall,  at. a  stated  time,  annually 
produce  a  certificate  fi'om  the  commanding  officer  of  the 
company  to  which  he  belongs,  that  he  is  ecjuipped  accord- 
ing to  law,  and  dressed  in  uniform,  and  has  performed 
military  duty  according  to  law  duiing  the  3'ear  preceding, 
or  prevented  from  doing  the  same  by  sickness,  bodily  in- 
firmity or  other  reasonable  cause. 

Every  officer  and  member  of  any  company,  who  shall  ''^{',''|,*'"y 
have  done  full  duty  in  any  year  at  the  two  parades  pre-  of  ux. 
scribed  by  law,  or  shall  have  paid  his  fines  for  non-perform- 
ance of  such  duty,  shall  have  abated  by  the  collector  of  the 
state  and  town  taxes,  his  state  and  town  taxes,  if  tiie  same 
do  not  exceed  four  dollars,  and  if  they  do,  then  the  sum 
of  four  dollars  shall  be  deducted  therefrom;  and  if  he  shall 
have  done  duty  at  only  one  of  said  parades,  he  shall  in 
like  manner  have  allowed  and  abated  the  sum  of  two  dol- 
lars, provided  his  taxes  shall  amount  to  that  sum.     Such 


204 


DIGEST  OF  TAX  LAWS. 


abatement  sliall  only  be  made  from  the  tax  accruing  and 
payable  during  the  year  when  such  duty  shall  have  been 
performed.  He  shall  also,  in  like  manner  have  his  poll 
tax  abated  for  the  time  being. 


Poll  tax. 


All  pro- 
perty. 


Property  of 
Btate,  U.  S., 
couuty,  &c. 


Family  pro- 
visions, &c. 


Furniture. 


Goods, 
Teasels. 


DELAWARE. 

Liable  to  laxalion. 

Every  freeman  above  twenty-one  years  shall  be  rated, 
in  addition  to  his  assessment,  a  poll  tax,  for  a  capital  not 
exceeding  twenty-seven  hundred  dollars,  nor  less  than  one 
hundred  and  forty  dollars.  All  real  and  personal  property 
not  below  exempted. 

Exemptions  from  Taxation. 

All  real  and  personal  property  belonging  to  the  state  or 
the  United  States,  or  any  county,  church,  religious  society, 
college  or  school,  or  corporation,  for  charitable  uses. 

Also  provisions  necessary  for  the  use  and  consumption 
of  the  owner  and  family  for  the  year  (not  including  live 
stock),  farming  utensils,  working  tools  of  mechanics  or 
manufacturers  constantly  employed  in  their  business,  imple- 
ments of  a  person's  trade  or  profession,  stock  on  hand  of  a 
manufacturer  or  tradesman,  household  furniture  other  than 
plate,  grain  and  other  produce  of  land,  wearing  apparel, 
ready  money,  bonds  and  other  securities  for  money,  goods, 
wares  and  merchandise,  imported,  and  vessels  trading  from 
any  port  of  this  state. 


FLORIDA. 

Liable  to  Taxation. 


Capitation 
tax. 


Every  free,  white,  male  inhabitant  above  twenty-one  and 
under  fifty,  except  as  below  exempted,  shall  pay  a  yearly 
capitation  tax  of  fifty  cents. 
Real  estate.  _^\\  real  estate,  comprising  lands  and  improvements, 
buildings  and  manufactories  and  mills  of  all  kinds,  dis- 
tilleries, furnaces,  machinery,  tan  yards,  ferries,  toll-bridges 
and  wharves  ;  all  slaves,  all  bank  and  other  corporate  stock ; 
all  money  at  interest  or  in  possession  ;  all  notts  and  obliga- 
tions of  whatever  character ;  all  capital  emploj^ed  in  trade 
by  merchants  and  traders  of  every  description ;  all  capital 
invested  in  steam  ships,  steamboats,  sail  vessels,  lighters 
and  barges;  all  pleasure  carriages,  stage-coaches,  wagons, 


Slaves, 
stock, 
money,  &c, 


DIGEST  OF  T^VX  LAWS.  205 

carts  and  drays ;  all  horses,  asses,  mules,  neat  cattle,  swine 

and  sheep ;  all  household  furniture,  including  go?d  and  pi^™'^^""^' 

silver  plate,  and  musical  instruments  and  all  watches. 

Exemptions  from  Taxation. 

Property,  real  and  personal,  of  any  religious  denomina-  Property  of 
tion,  or  institution  for  charitable  purposes,  or  public  schools  {'jouJ,'"' 
for  education  of  youths,  or  lands  belonging  to  the  United  ??^"**^  ^ 
States,  or  on  any  building  or  improvements,  by  lease  or 
otherwise,  within  the  exclusive  jurisdiction  of  the  United 
States. 

All  white  men  over  fifty  years  and  those  so  crippled,  Exemp- 
maimed  or  deformed  as  not  to  get  their  living  by  manual  capitation 
labor;  all  idiotic  or  insane  persons,  and  all  ordained  min-  ^^* 
isters  of  the  gospel,  actually  engaged  in  the  ministry,  are 
exempt  from  the  payment  of  the  capitation  tax. 

No  tax  shall  be  imposed  on  incomes  of  public  inspectors  incomes, 
and  weighers,  pilots,  physicians  and  lawyers,  and  no  special 
tax  on  inn-keepers.     No  specific  or  license  tax  on  dentists,  Nogpecfai 
daguerreian  artists,  or  other  persons  citizens  of  this  state  t'axo'n"&c. 
and  who  otherwise  pay  taxes  therein.     The  tax  on  auction 
sales,  bank  agencies,  hawkers,  peddlers  and  itinerant  tra- 
ders, retailers  of  spirituous  liquors,  on  free  negroes  and 
mulattoes,  and  cattle  of  non-residents,  shall  continue. 


GEOllGIA. 

Liable  to  Taxation. 
• 

Every  male  citizen,  between  twenty-one  and  sixty  years,  Poii  tax. 
annually,  twenty-five  cents. 

Ever}^  practitioner  of  law,  physic,  dentistry,  and  daguer-  Lawyers, 
reian  artists,  five  dollars. 

Every  free  negro  or  free  person  of  color,  between  eighteen  Negroei. 
and  fifty  years,  annually,  five  dollars. 

Each  negro  or  person  of  color,  nominally  a  slave,  held 
by  any  person  by  a  real  or  pretended  bargain  and  sale,  one 
hundred  and  fifty  dollars. 

All  owners  or  hirers  of  slaves,  who  permit  said  slaves  to  slaves, 
hire  their  time,  sliall  pay  a  tax  of  one  hundred  dollars,  on 
each  slave  so  iiiring. 

All  real  and  personal  estate,  whether  owned  by  indi-  E«ute. 
viduals  or  corporations,   resident  or  non-resident,  liable, 
except  as  below  exempted. 


206 


DIGEST  OF  TAX  LAWS. 


state  and 
V.  S.  lands. 
Colleges, 
&c. 

Chnrchcs, 
BChool 
houses, 
court 

houses,  &c. 
Books,  &c. 

Poor 
houses,  &c. 


Libraries. 
Stocks. 
Tools, 
rumiture. 


Crops,  fire- 
arms, &c. 


Exemptions  from  Taxation. 

All  lands  of  this  state  or  of  the  United  States ;  every 
building  erected  for  the  use  of  and  used  bj  a  college,  in- 
corporated academy  or  other  seminary  of  learning  ;  every 
building  for  public  worship;  every  school  hou.se,  court 
house  and  jail ;  and  the  several  lots  where  such  buildings 
are  situated,  and  all  the  furniture  of  each  ;  all  books  and 
philosophical  aj^paratus,  not  held  as  merchandise,  and  for 
tlie  purpose  of  sale ;  every  poor  house,  alms  house,  house 
of  industry,  and  any  hou.se  of  any  charitable  institution, 
and  its  real  and  personal  estate  or  connected  with  same  ;  the 
real  and  personal  estate  of  any  public  library  and  other 
literary  associations  ;  all  stocks  of  the  state,  and  of  literary 
and  charitable  institutions ;  also,  all  plantation  and  mechani- 
cal tools  ;  all  household  and  kitchen  furniture,  not  above 
the  value  of  three  hundred  dollar.s,  not  held  for  sale,  and 
as  merchandise  ;  all  libraries ;  all  poultry  ;  and  two  hundred 
dollars'  value  of  other  property  of  each  tax-payer,  and  also 
the  annual  crops  and  provi.sions  of  the  citizens  of  this  .state ; 
and  all  firearms  and  other  instruments;  and  all  munitions 
of  war,  not  held  as  merchandise;  and  all  wearing  apparel 
of  the  tax-payer  and  family  ;  and  the  holder  or  owner  of 
stock  in  any  incorporated  company,  liable  to  taxation  on 
its  capital  shall  not  be  taxed  as  an  individual  for  such 
stock. 


ILLINOIS. 

Liable  to  Taxation. 

Poll  tax.  The  general  assembly  may,  when  necessary,  cause  to  be 

collected  from  all  able-lDodied  free  M'hite  male  inhabitants 
over  twenty-one  and  under  sixty,  who  are  entitled  to  the 
right  of  suffrage,  a  capitation  tax  of  not  less  than  fifty  cents, 
nor  more  than  one  dollar  each. 

All  property,  whether  real  or  personal ;  all  moneys, 
credits,  investments  in  bonds;  stocks,  joint  stock  companies; 
or  otherwise  of  persons  re.-iding  in  this  stat6  or  used  or 
controlled  by  persons  residing  therein ;  property  of  corpo- 
rations now  existing  or  hereafter  created,  and  propeity  of 
all  banks  and  banking  companies  now  existing  or  hereafter 
created  ;  and  of  all  bankers  and  brokers,  except  such  pro- 
perty as  is  expressly  exempted,  shall  be  subject  to  taxation, 

To  be  listed  and  such  property,  money,  credits,  investments  in  bonds, 
Slocks,  joint  stock  companies  or  otherwise,  or  value  thereof 
shall  be  entered  on  list  of  taxable  property  for  that  purpose 
in  the  manner  prescribed  in  this  act 


All  pro- 
perty, 
moneys,  &c. 


In  corpora' 
ted  pro- 
perty. 


DIGEST  OF  TAX  LAWS.  207 

Property  held  under  a  lease  for  a  term  exceeding  ten  wiiai 
years,  belonging  to  the  state,  or  to  any  religious,  scientific  f,ldivfduai 
or  benevolent  society  or  institution,  whetlier  incoinorated  property 
or  unincorporated,  and  school  and  ministerial  lands  shall 
be  considered  for  all  purposes  of  taxation,  as  the  property 
of  the  person  so  -holding  the  same,  and  shall  be  listed  as 
such  by  such  person  or  his  agent  as  in  other  cases. 

Exemptions  from  Taxation. 

All  lands  donated  for  school  purposes  and  not  scjld  or  school 
leased.     All  public  school  houses  and  houses  used  exclu-  'bcLooI 
sively  for  public  worship,  the  books  and  furniture  therein,  H.urc^es 
and  the  grounds  attached  to  such  buildings  necessary  for  ^^^ 
the  proper  occupancy,  use  and  enjoyment  of  the  same,  and 
not  leased  or  otherwise  used  with  a  view  to  ])rofit.     All 
colleges,  academies,  all  endowments  made  for  their  su])port,  Colleges, 
all  buildings  connected  with  the  same  and  all  lands  con- 
nected with  institutions  of  learning,  not  used  with  a  view 
to  profit.      This  provision  shall  not  extend  to  leasehold  Exception. 
estates  of  real  property  held  under  the  authority  of  any 
college  or  university  of  learning. 

All  lands  used  exclusively  as  graveyards,  or  grounds  c.rnve- 
for  burying  the  dead.  ^'"^^' 

All  government  lands  belonging  to  the  United   States,  u.  s.  and 
and  all  property,  whether  real  or  personal,  belonging  to  |,'"Ay  and 
this  state,  and  all  the  swamp  and  overflowed  lands  belong-  g|i."",'J^ 
ing  to  the  several  counties  of  this  state,  so  long  as  the  laut^*- 
same  may  remain  unsold  by  such  counties. 

All  buildings  belonging  to  counties  used  for  holding  county 
courts,  for  jails,  or  for  county  offices,  with  the  ground  on  '»"'i'^^"«"" 
which  such  buildings  are  erected,  not  exceeding,  in  any 
county,  ten  acres. 

All  lands,  houses,  and  other  buildings  belonging  to  any  poor 
county,  town  or  city,  used  exclusively  lor  the  accommoda-  ^""'*'^'''  **^ 
tion  or  support  of  the  poor. 

All  buildings,  with  their  furniture,  belonging  to  institu-  charitable 
tions  of  j)urely   public  charity,    with   the  lands  actually  uoub." 
occupied  by  them,  not  leased  or  otherwise  used   with  a 
view  to  profit;  and  all  moneys  and  credits  appropriated 
solely  to  sustaining,  and  belonging  exclusively   to  such 
institutions. 

All  fire  engines  and  otlier  im))lemonts  used  for  the  ex-  Fire  on- 
tinguishment  of  fires,  witii   the  building  used  exclusively  ''""■"''■ 
for  the  safe  kee|)ing  thereof,  and   for  the  meetings  of  fire 
companies,  whether  belonging  to  any  town,  or  to  any  fire 
company  organized  therein. 


208 


DIGEST  OF  TAX  LAWS. 


Market 
hourtua, 
l)ublic 
ttquures,  iSsc, 

Water 
works. 

Pcrsjoiial 
crcdiu. 


Invest- 
ments ill 
honds  and 
joint  stock 
companies. 


Partner- 
Bhips. 


All  market  houses,  public  squares,  or  other  public 
grounds  used  exclusively  for  public  purposes;  and  all 
works,  machinery  and  fixtures  belonging  exclusively  to 
any  town  or  city,  and  used  exclusively  for  conveying  water 
to  stich  town  or  city. 

No  person  shall  be  required  to  list  a  greater  portion  of 
any  credits  than  he  believes  will  bo  received  or  can  be  col- 
lected;  nor  any  greater  portion  of  any  obligation  given  to 
secure  the  payment  of  rent,  than  the  amount  that  shall  have 
accrued  on  the  lease,  and  shall  remain  unpaid  at  the  time 
of  such  listing.  No  person  shall  be  required  to  include  in 
his  statement,  as  a  part  of  the  personal  property,  moneys, 
credits,  investments  in  bonds,  stocks,  joint  stock  companies 
or  otherwise,  which  he  is  required  to  list,  any  share  or  por- 
tion of  the  capital  stock  or  property  of  any  company  or 
corporation  which  is  required  to  list  or  return  its  capital 
and  property  for  taxation  in  this  state,  nor  shall  any  part- 
ner be  required  to  list  or  return  any  property,  liability,  or 
supposed  balance  of  said  partnership  due  him,  the  property, 
effects  and  credits  of  said  partnership  being  listed  by  any 
other  partner. 


Poll  tax. 


All  estate. 


TJ.  3.  and 
state  pro- 
perty. 
School  and 
court 
houses,  &c. 


Fire  en- 
gines, &c. 


Powder 
magazines. 


INDIANA. 

Liable  to  Taxation. 

A  poll  tax  shall  be  assessed  on  every  male  inhabitant 
between  twenty-one  and  fifty  years. 

All  property,  real  and  personal,  shall  be  liable  to  taxa- 
tion, subject  to  exemptions  hereinafter  expressed. 

Exemptions  from  Taxation. 

The  real  and  personal  property  of  the  United  States  and 
of  this  state. 

Every  school  house,  court  house,  market  house,  poor 
house  and  jail,  and  the  land  whereon  such  buildings  are 
situate,  and  all  county  lands  and  buildings  set  apart  for 
county  purposes. 

All  fire  engines,  hose,  hooks,  ladders  and  other  apparatus 
for  the  extinguishment  of  fires,  and  all  fire  engine  houses, 
with  the  land  on  which  the  same  are  situated,  and  all  pow- 
der magazines,  with  the  land  on  which  they  are  situated, 
belonging  to  or  owned  by  any  incorporated  town  or  city  in 
this  state,  and  held  by  such  town  or  city  for  the  use,  bene- 
fit, safety  or  convenience  of  the  public. 


DIGEST  OF  TAX  LAWS.  209 

Every  building  erected  for  religious  worship  and  the  churches. 
pews  and  furniture  within  the  same,  and  the  lands  whereon 
such  building  is  situate,  not  exceeding  ten  acres ;  also  every  cemeterie*. 
cemetery. 

Every  building  erected  for  the  use  of  any  literary,  be-  institu- 
nevolent,  charitable  or  scientific  institutions,  by  any  indi-  *'""*■ 
vidual  or  individuals,  association  or  corporation,  or  erected 
for  the  same  purpose  by  any  town,  township  or  county, 
and  tract  of  land  on  which  such  building  is  situate,  not 
exceeding  twenty  acres ;  also  the  personal  property  of  any 
institution,  town,  township,  city  or  county,  and  connected 
with  or  set  apart  for  any  of  the  purposes  aforesaid. 

All  lands  granted  for  the  use  of  common  schools  so  long  School 
as  the  same  shall  remain  unsold.  ''°*^' 

The  personal  property  and  real  estate  of  every  manual  n,^f,fuai^°' 
labor  school  or  college  incorporated  within  the  state,  when  i"'""" 
used  or  occupied  for  the  purpose  for  which  it  was  incor- 
porated, 

IOWA. 

Liable  to  Taxation. 

For  ordinary  county  revenue,  a  poll  tax  of  fifty  cents,  Poutai. 
except  from  persons  who  by  reason  of  age  or  infirmity 
may,  in  the  judgment  of  the  assessor,  be  unable  to  contri- 
bute to  the  public  revenue,  such  opinion  being  subject  to 
reversal  by  the  board  of  supervisors. 

All  property,  real  and  personal,  within  the  state,  not  '^JJ.P.'"'^pji 
exempted,  is  subject  to  taxation,  and  is  intended  to  embrace  andu'cr- 
huids  and  lots  in  towns,  including  lands  bought  from  the  ^""^ " 
United  States  and  this  state,  and  whether  bought  on  credit 
or  otherwise.     Ferry  franchises  and  toll  bridges,  which,  for  Ferry 
the  purposes  of  this  act,  are  considered  as  real  property.       an^dtoi'i* 

Annuities,  but  not  including  pensions  from  the  United  '"'"^s*^ 
States  or  any  state,  nor  salaries  or  payments  expected  for 
services  to  be  rendered. 

ExemiMons  from  Taxation. 

The  property  of  the  United  States  and  of  this  state,  in-  u.s.  and 
cludmg  the   university,   agricultural    college,   and  school  perty. 
lands;  and  including  all  property  leased  to  the  state,  dur- 
ing the  existence  of  said  lease ;  the  property  of  a  county, 
town,  or  school  district,  when  devoted  to  public  use,  and 
not  held  for  pecuniary  profit.     Public  grounds  bv  whom-  rnwic 
soever  devoted  to  the  public,  including  all  places  tor  the  bnriai 
burial  of  the  dead.  ^""='"' 

21 


210 


DIGEST  OF  TAX  LAWS. 


Fire  en- 
gines. 


Grounds  of 
Institu- 
tions. 


Books. 
Money. 
Animals. 

Farm  pro- 
duce, li- 
braries, 
furniture, 


Infirm 
persons. 


Mutual 

insurance 

companies, 


Farming 
utensils 
and  tools. 


Govern- 
ment land: 


Fire  engines  and  implements  \wid  for  extingui.sliing  fires, 
with  the  grounds  u.sed  exclusively  for  their  buildings,  and 
for  meetings  of  the  fire  companies. 

All  grounds  and  buildings  of  literary  and  scientific  in- 
stitutions, as  well  as  benevolent,  agricultural  and  religious, 
not  exceeding  six  hundred  and  forty  acres,  and  not  leased 
or  otherwise  used  for  pecuniary  proiit. 

Books,  papers,  and  apparatus  belonging  to  above. 

;Money  and  credits  belonging  to  above. 

Animals  other  than  horses,  cattle  mules,  asses,  sheep  and 
swine;  wool  from  sheep  of  persons  giving  list;  fixrm  pro- 
duce harvested  for  one  year  previous  to  listing;  ])rivate 
libraries  not  exceeding  one  hundred  dollars  in  value ; 
family  pictures;  libraries  of  clergymen  ;  kitchen  furniture 
of  each  Ihmily ;  beds  and  bedding  requisite  for  each  family  ; 
one  bed  and  bedding  for  each  single  per.«on  not  a  member 
of  another  family;  apparel  of  every  flxmily  and  person 
actually  used  for  wearing,  and  all  food  provided  for  each 
family  ;  but  no  person  from  whom  a  compensation  for  board 
or  lodging  is  received  or  expected,  is  to  be  considered  a 
member  of  a  family  within  the  intent  of  this  clause. 

The  polls  or  estates,  or  both,  of  persons  who,  by  reason 
of  age  or  infirmity,  may,  in  the  judgment  of  the  ai?ses.sor, 
be  uiiable  to  contribute  to  the  public  revenue,  such  opinion 
being  subject  to  reversal  by  the  board  of  supervisors. 

]\Iutual  insurance  companies  incorporated  under  the  laws 
of  Iowa,  and  when  the  principal  office  of  doing  business  is 
located  in  this  state. 

Farming  untensils  of  any  person  who  lives  by  fi\rming, 
and  tools  of  any  mechanic,  not  in  either  case  to  exceed  one 
hundred  dollars. 

Government  lands  entered  or  located,  or  lands  purchased 
from  this  state,  shall  not  be  taxed  for  the  year  in  which 
the  entry,  location,  or  purchase  is  made. 


Poll  tax. 


KANSAS. 

Liable  to  Taxation. 


Every  white  male  person  between  twenty-one  and  fifty 
5'-ears,  shall  pay  a  poll  tax  of  fifty  cents. 

All  property,  real  and  personal,  all  moneys,  credit.s,  in- 
vestments in  bonds,  stocks,  joint  stock  companies  or  other- 
crcdiu"  &c.  wise,  the  property  of  corporations,  now  existing  or  hereafter 
created,  and  the  property  of  all  banks  or  banking  companies 
now  existing  or  hereafter  created,  and  of  all  bankers. 


All  pro- 
perty, real 
and  person- 


DIGEST  OF  TAX  LAWS.  211 

Real  property  shall,  for  the  purposes  of  taxation,  be  con-  Reaipro- 
strued  to  include  all  lands,  excluding  the  crops  and  all  Uneif-.t 
inaprovements  on  lands  not  exceeding  in  value  five  hundred  '"''"""• 
dollars;  provided,  that  no  more  than  five  hundred  dollars'  Proviso. 
worth  of  improvements  shall  be  exempted  for  any  one  per- 
son ;  provided,  further,  that  the  above  shall  not  be  construed 
to  prohibit  any  city  or  municipal  corporation  in  this  state 
from  levying  and  collecting  taxes  for  city  purposes  upon 
improvements  valued  under  five  hundred  dollars. 

Exemptions  from  Taxation. 

All  property,  real  and  personal,  of  the  United  States  and  Property  of 
this  state.     All  public  or  corporate  property  of  the  several  county,  &c.' 
counties,  cities,  villages,  towns  and  school   districts  in  this 
state,  used  or  intended  for  corporate  purposes,  except  land 
bid  off  for  counties  at  tax  sale. 

All  mines,  minerals  and  quarries  in  and  under  the  land.  Mines,  &c. 

The  personal  property  of  all  literary,  benevolent,  chari-  ip^titu 
table  and  scientific  institutions  incorporated  in  this  state  ; 
and  such  real  estate  of  such  institutions  as  are  used  and 
occupied  by  them  for  the  purpose  for  which  they  were 
incorporated. 

All  houses  of  public  worship  and  lots  on  which  they  are  churches, 
situated,  and  the  pews,  slips  and  furniture;  every  parson- 
age ;  all  burying  grounds,  tombs  and  rights  of  burial;  but  Exception. 
any  part  of  any  building,  being  a  house  of  public  worship, 
which  shall  be  occupied  and  used  as  a  store  or  shop,  or  for 
any  other  purpose  than  for  public  worship  or  schools,  shall 
be  taxed  upon  the  cash  valuation  thereof  the  same  as  per- 
sonal property,  to  the  owner  or  occupant;  and  the  taxes 
thereon  shall  be  collected  in  the  same  manner  as  the  taxes 
on  personal  property. 

All   public  libraries   and   real   and   personal   property  Libraries 
belonging  to  or  connected  with  the  same. 

All  personal  property  to  the  value  of  two  hundred  dol- 
lars. 

Two  horses  or  two  ^'oke  of  cattle,  or  one  of  each,  two  Animals, 
cows,  ten  sheep,  ten  hogs,  and  live  stock  to  the  value  of 
one  hundred  dollars. 

All  wagons  and  harnesses  used  for  teaming;  all  mechanics'  ^"fg""^ 
tools  and  agricultural  implements. 


212 


DIGP:sT  Ol'  TAX  LAWS. 


All  estate 
and  inte- 
rest. 


Churches. 


U.  S.  cus- 
tom houses, 
post  offices, 
&c.    Semi- 
nary libra- 
ries, &c. 
Church  fur- 
niture, &c. 


KENTU(JKY. 

Liable  to  Taxation. 

All  estate,  real  and  personal,  and  all  interest  in  sucli 
estate,  named  in  the  tax  book,  shall  he  assessed  for  tax- 
ation. 

Exemptions  from  Taxation. 

Ilouses  of  public  worship,  and  lands  for  devotional  pur- 
poses to  the  extent  of  five  acres  ;  land  where  a  seminary 
of  learning  is  erected  and  owned  bj  the  seminary,  the 
whole  tract  held  fiduciallj  or  individually,  though  it  exceed 
five  acres ;  but  where  the  land  on  which  it  is  erected  is  not 
owned  by  itself,  then  exempt  only  to  the  extent  of  five 
acres. 

Any  custom  house,  post  office  building,  court  room  or 
other  necessary  offices  or  ho.spitals  built  or  owned  by  the 
United  States,  including  the  grounds  where  built;  and  all 
libraries,  and  philosophical  apparatus  owned  by  any  semi- 
nary of  learning ;  and  all  church  furniture  and  books  for 
the  object  and  uses  of  religious  worship  ;  chartered  ceme- 
teries ;  the  growing  crop  on  land  listed  for  taxation  ;  arti- 
cles manufactured  in  the  family  for  fomily  use;  all  the 
poultry  raised  for  family  use,  and  the  provisions  on  hand 
for  the  same  use. 


Poll  tax. 


LOUISIANA. 

Liable  to  Taxation. 


Lands,  &c 


Every  free,  white,  male  inhabitant  over  twenty-one  year.s, 
not  attached  to  the  army  or  navy  of  the  United  States,  the 
sum  of  one  dollar,  to  be  appropriated  exclusively  to  the 
support  of  free  public  schools  in  the  parishes  in  which  the 
same  is  paid. 

All  lands  and  lots  of  ground  within  this  state,  owned  or 
claimed  by  any  person  or  corporation,  whether  patented  or 
not,  including  in  the  assessment  thereof  the  value  of  all 
houses,  fixtures  and  improvements  of  every  kind  or  value 
thereon,  or  affixed  thereto;  all  machinery,  neat  cattle, 
horses  and  mules,  when  attached  to,  and  used  on,  a  planta- 
tion or  farm. 

All  slaves  for  life,  or  term  of  yeai-s,  in  this  state. 
Horses,  &c.       All  horscs,  marcs,  geldings,  mules,  jacks,  jenneys.  and 
neat  cattle,  when  not  attached  and  used  on  plantations  or 
farms,  and  assessed  in  the  value  thereof 


Slaves. 


UIGEST  OF  TAX  LAWS.  213 

All   carriages   or  vebJc'les^   whether  with   two    or  four  carriagee,   • 
wheels,  kept  for  pleasure,  use,  or  hire.  **^' 

Shares  of  stock  or  interest  in  steamboats,  ships,  brigs,  shares  of 
schooners,  and  all  other  water-craft,  whether  at  home  or  gleamboate 
abroad.  *c. 

All  money  loaned  on  interest.  Money  at 

All  capital  invested  or  employed  each  rear  in  traffic,  capital  in- 
trade,  merchandise,  or  any  kind  of  commerce.  trafflc'^itc. 

The  capital  stock  of  all  banks  or  corporations  doing  busi-  capital 
ness  in  this  state,  not  expressly  exempted  from  taxation  by  banks" 
their  charters,  granted  by  this  state. 

The  property,  of  whatever  kind,  of  all  corporations,  over  corpcra- 
and  above  their  capital  stock,  and  all  money  and  funds  held  p°rt/oTei 
bv  any  such  corporation  of  this  state  and  used  in  trade  or  '^fP'i'^. 

o  T         1  ,^  n  1  •  stock,  &C. 

commerce,  tor  the  benent  oi  such  persons  or  corporations. 
JExemptions  from  Taxation. 

All  lands  and  lots  of  ground,  with  their  buildings,  im-  u.  a.and 
provements  and  structures  thereon,  and  all  other  property  peny.^'^**' 
belonging  to  the  United  States,  to  this  state,  or  any  parish 
in  this  state. 

Town  halls,  council  chambers,  market  houses,  and  all  TownhaUe, 
other  public  structures  and  edifices,  and  all  public  squares 
and  lots  kept  open  for  health,  use  or  ornament,  belonging 
to  any  cit}'-,  town  or  village  in  this  state. 

Colleges,  school  houses,  and  other  buildings  for  the  pur-  college*, 
pose  of  education,  and  their  furniture,  apparatus,  and  all 
equipments,  and  the  lots  thereto  appurtenant  and  used 
therewith,  so  long  as  the  same  shall  be  used  for  that  pur- 
pose only. 

Public  hospitals,   asylums,  poor  houses,  and  all  other  ruWic 
charitable  institutions,  for  the  relief  of  indigent  and  afflicted  My^'ms.' 
persons,  and  the  lots  appurtenant  thereto,  with  all  their  *'^- 
furniture  and  equipments  so  long  as  the  same  shall  be  used 
for  that  purpose. 

Churches,  chapels,  and  other  public  buildings  for  reli-  churches, 
gious  w^orship,  with  their  furniture  and  equipments,  and 
the  lots  of  ground  thereto  appurtenant  and  used  therewith, 
so  long  as  the  same  shall  be  used  for  that  purpose  only. 

Cemeteries  and  graveyards  set  apart  and  used  for  the  cemeterios. 
purpose  of  interring  the  dead. 

The  capital  stock  of  all  literary  institutions  and  library  ^np[.'«i 
associations  and  public  lyccums.  litomry 

All  mechanics'  tools,  implements  of  husbandry,  firc-arins,  ,'"",^1,^"^^ 
wearing  apparel,  private  library  and  furniture.  t*!oie"&c**' 


214 


DIGEST  OF  TAX  LAWS. 


Poll  tax. 


All  real  and 

personal 

property. 


Definition 
of  real 
estate  for 
purposes  of 
taxation. 


Definition 
of  personal 
property, 
for  ditto. 


Townships, 
timber,  &c. 


U.  S  and 
state  pro- 
perty. 


Academics, 
colleges, 
buildings, 
&c. 

Benevolent, 
scientific 
institu- 
tions. ifcC. 
Household 
fuinitore, 


MAINE. 

Liable  to  7\rxalion. 

A  poll  tax  shall  be  assessed  upon  every  male  inhabitant 
above  twenty-one,  whether  a  citizen  of  the  United  States 
or  an  alien,  unless  exempted  by  the  provisions  of  this 
chapter. 

AH  real  property  witliin  the  state  and  all  personal  pro- 
perty of  the  inhabitants  of  the  state,  and  all  personal  pro- 
perty hereinafter  specified  of  persons  not  inhabitants  of  the 
state  shall  be  taxed  as  herein  provided. 

Keal  estate,  for  purposes  of  taxation,  shall  include  all 
lands  in  this  state,  and  all  buildings  and  other  things  erec- 
ted on  or  affixed  to  the  same;  real  estate  of  literary  insti- 
tutions not  exempted  by  the  articjes  of  separation,  except 
buildings  for  colleges  and  academies,  and  the  lots  on  which 
they  stand  ;  interest  and  improvements  in  land  the  fee  of 
which  is  in  the  state ;  and  interest  by  contract  or  otherwise 
in  land  exempted  from  taxation. 

Personal  estate  for  purposes  of  taxation  shall  include  all 
goods,  chattels,  moneys  and  effects,  wheresoever  they  are  ; 
all  ships  and  vessels  at  home  or  abroad  ;  all  obligations  for 
money  or  other  property ;  all  money  at  interest  and  debts 
due  persons  to  be  taxed  more  than  they  are  owing ;  all 
public  stocks  and  securities ;  all  shares  in  moneyed,  rail- 
road and  other  corporations  within  and  without  the  state; 
all  annuities  payable  to  the  person  taxed  ;  when  the  capital 
of  such  annuity  is  not  taxed  in  tliis  state  ;  and  all  other 
property  included  in  the  last  preceding  state  valuation  for 
purposes  of  taxation. 

All  townships  and  tracts  of  land,  the  fee  of  which  has 
passed  from  the  state  since  1850,  and  all  interest  in  timber 
on  any  of  the  public  lands  derived  by  permits  granted  by 
Massachusetts. 

Exemptions  from  Taxation. 

Property  of  the  United  States  and  this  state. 

Keal  and  personal  property  of  literary  institutions  which 
by  the  articles  of  separation  are  exempt  from  taxation  ;  the 
academy  and  college  buildings  and  personal  property  of 
all  literary  institutions;  and  real  and  personal  property 
of  all  benevolent,  charitable  and  scientifie  institutions  incor- 
porated by  this  state. 

The  household  furniture  of  each  person  not  exceeding 
two  hundred  dollars  to  any  one  family ;  his  wearing  ap- 


DIGEST  OF  TAX  LAAVS.  215 

pard,  farming  utensils,  nieclianics'  tools  necessary  for  his  wearire 
business,  and  musical   instruments   not   exceeding  lifteen  *??"•=••*<=• 
dollars  to  any  one  family. 

All  houses  of  religious  worship  and  pews  and  furniture  Honscsof 
within  the  same  (except  for  parochial  purposes);  and  all  worship* 
tombs  and  rights  of  burial ;  also,  all  property  held  by  any  *'^- 
religious  society  as  a  ministerial  fund  or  as  a  parsonage. 

All  mules,  horses,  sheep,  swine  and  ueat  cattle,  less  than  Muies. 
six  months  old.  _  ^^:&c 

The  polls  and  estates  of  all  Indians;  and  the  polls  of  Poiinnd 
persons  under  guardianship.  indilmsl&c. 

The  polls  and  estates  of  all  persons  who,  by  reason  of   or  infirm 
age,  intirmity  and  poverty  are,  in   the  judgment  of  the  Jilc"**"*' 
assessors,  unable  to  contribute  towards  the  public  charges. 

The  polls  and  estates  of  inhabitants  of  islands,  on  which  ofinhabt- 
there  are  no  highways,  may  be  exempted  from  the  high-  islands,  Jtc. 
way  tax  at  the  discretion  of  the  town  to  which  they  belong. 


MAllYLAND. 

Liable  to  Taxation. 

All  real  and  personal  property ;  all  chattels,  real  and  Aiijeaiand 
personal;  all   goods,   wares   and  merchandise,  and   other  property, 
stock  in  trade  at  home,  and  not  permanently  located  else-  ^'oods,'*' 
where;  the  interest  and  proportion  in  all  ships  and  other  •yi'J^.r'.'st  i 
vessels,  whether  in  or  out  of  port,  owned   by  residents  of  vc-i-sfis. 
this  state ;  all  debts  secured  hy  or  due  on  judgment,  decree,  stocks,  &c. 
mortgage,  bond,  bill  of  exchange,   promissory  note  from 
solvent  debtors  (except  debts  due  for  goods  sold  and  deliv- 
ered and  bank  notes);  all  stocks  or  shares  owned  by  resi- 
dents in  any  bank,  institution  or  company  incorporated  in 
another  state  or  territory  ;  all   debts  due  to  residents  by 
solvent  debtors  out  of  the  state  (except  for  debts  due  for 
goods  sold  and  delivered);  all  investments  in  securities  or 
stocks  of  other  states  made  or  held  by  residents  ;  all  public 
loans  ajid  stocks  (except  those  created  or  issued  by  the 
United  States);  owned  or  held  by  residents;  all  stocks  or 
shares  in  any  bank,  institution  or  company  incorporated 
by  this  state;  and  all  other  })roi)erty  of  every  description 
whatever. 

Exemptions  from  Taxation. 

The  provisions  of  above  shall  not  apply  to  property  of  u.  s.  and 
the  United  States  or  or  this  state,  or  any  county  or  city,  or  pony,   in- 
to  any   incorporated,    literary   or   charitable   institution ;  luiutulloii 


216 


DIGEST  OF  TAX  LAWS. 


echool*, 
churches, 
huryins! 
grounds, 


Grounds  of 
incorpora- 
ted institu- 
tions, not 
more  than 
40  acres, 
with  the 
buildings, 
&c. 


couiily  .schools,  houses  J'or  i)nbli(i  worship,  burying  grounds, 
crops  and  produce  of  Jiuid  in  hiuids  of  ilie  pi'oducer  or  bis 
rigent :  provisions  for  use  and  consumption  of  the  person 
to  whom  the  same  shall  belong  and  his  family;  j)lantation 
utensils;  working  tools  of  mechanics  and  manufacturers, 
moved  or  worked  by  hand,  and  produce  of  their  respective 
occupations  while  in  their  possession,  or  that  of  their  agents ; 
wearing  apparel,  fish  at  the  time  fishermen  may  be  employed 
in  catching,  salting  and  packing  the  same,  or  remain  in 
their  possession  or  agents  unsold  ;  household  manufactures, 
judgments,  bonds,  mortgages,  promissory  notes  or  other 
securities  of  any  bank  or  other  incorporated  institution,  the 
capital  stock  whereof  is  subject  to  taxation  ;  nor  to  any 
goods,  wares,  merchandise  or  other  property  of  persons  not 
residents  in  lands  of  factors  for  sale. 

All  grounds  and  premises  owned,  used  and  occupied  by 
incorporated,  literary  and  charitable  institutions  not  more 
than  forty  acres  with  the  building;  and  all  scientific  instru- 
ments, libraries,  furniture  and  chattels  owned  and  used  in 
and  about  such  institution,  and  stocks  and  securities  held 
by  them  or  for  their  use  shall  be  exempt  from  all  taxation 
for  state  or  local  purposes  ;  provided,  the  whole  value  shall 
not  exceed  fifteen  thousand  dollars,  and  that  all  other  pro- 
perty of  such  other  institutions  shall  be  liable  to  assessment 
and  tax. 

No  person  not  assessed  to  the  sum  of  fifty  dollars,  at 
least,  shall  pa}^  any  tax. 


PoU  tax. 


Eeal  estate 
for  purpo- 
ses of 
taxation. 

Personal 
estate  for 
ditto. 


MASSACHUSETTS. 

Liable  to  Taxation. 

A  poll  tax  shall  be  assessed  on  everj^  male  inhabitant 
above  twenty  years,  whether  a  citizen  of  the  United  States 
or  an  alien,  not  to  exceed  two  dollars  in  any  one  year  ex- 
cept highway  taxes  separately  assessed. 

All  property,  real  and  personal,  not  specially  ex^ipt  by 
law,  shall  be  subject  to  taxation. 

Real  estate  for  purposes  of  taxation  shall  include  all 
lands  in  the  state,  and  buildings  and  other  things  erected 
on  or  affixed  to  the  same. 

Personal  estate  shall,  for  purposes  of  taxation,  include 
goods,  chattels,  money  and  effects,  wherever  the)'- are ;  ships 
and  vessels  at  home  or  abroad;  money  at  interest,  and 
other  debts  due  the  persons  to  be  taxed  more  than  they 
are  indebted  or  pay  interest  for  ;  public  stocks  and  securi- 


DIGEST  OF  TAX  LAWS.  217 

ties;  stocks  in  turnpikes,  bridges  and  moneyed  corporations, 
ill  or  out  of  the  state  ;  the  income  from  an  annuity,  and  so 
much  of  the  income  from  a  profession,  trade  or  employment 
as  exceeds  six  hundred  dollars  a  year;  but  no  income  shall 
be  taxed  derived  from  property  subject  to  taxation. 

Exemjitions  from  Taxation. 

Property  of  the  United  States  and  property  of  the  com-  Property  of 
monwealth.  except  real  estate  of  which  it  is  in  possession,  gtaJl;.'"*^ 
under  mortgage  for  condition  broken. 

Personal  property  of  literary,  benevolent,  charitable  and  Pc"<'"ai  , 

•  ^        .^.i.-'         .  '''        ,         .,.'..  property  of 

scientmc  institutions,   incorporated  within   this  common-  inetitu- 
wealth,  and  the  real  egtate  of  such  institutions  occupied  by  ^'""*'**^! 
them  or  their  officers  for  the  purpose  for  which  they  were 
incorporated. 

Property  of  common  school  districts,  the  income  of  which  of  common 
is  devoted  to  purposes  of  education.  trim.  ^^^ 

The  Bunker  Hill  monument,  Jionnment. 

The  household  furniture  of  every  person  not  exceeding  Household 
one  thousand  dollars  in  value,  his  wearing  apparel,  farming  Acf'""^*' 
utensils  and  mechanics'  tools  for  carrying  on  his  business. 

Houses  of  religious  worship  and  pews  and   furniture,  churchea. 
(except   for   parochial   purposes) ;    but   portions   of  such  *'^- 
houses  appropriated  for  purposes  other  than  religious  wor- 
ship, shall  be  taxed  at  the  value  thereof  to  the  owners  of 
the  houses. 

Cemeteries,  tombs  and  rights  of  burial,  so  long  as  the  cemeteries, 
same  shall  be  dedicated  for  the  burial  of  the  dead. 

The  estate,  both  real  and  personal,  of  incorporated  agri-  Jf.frfcuitnrai 
cultural  societies.  society. 

Property  to  the  amount  of  five  hundred  dollars  of  a  Property  of 
widow  or  unmarried  female,  and  of  any  female  minor  whose  i^^° 
fjither  is  deceased,  if  her  whole  estate,  real  and  pereonal, 
not  otherwise  exempted  from  taxation,  does  not  exceed  one 
thousand  dollars. 

Mules,  horses  and  neat  cattle  less  than  one  year  old,  and  ^ar^'^  ^c. 
swine  and  sheep  less  than  six  months  old. 

Polls  and  estates  of  Indians. 

The  polls  and  any  portion  of  the  estates  of  persons,  who,  Poiuofthe 
by  age,  infirmity  and  poverty,  arc,  in  the  judgment  of  the  '"'^'■'°' '^*=- 
assessors,  unable  to  contribute   full}'  towards  the  public 
charges. 


218 


DIGEST  OF  TAX  LAWS. 


Jlc.al  cBtnte 
for  inirpo- 
ses  of 
taxation. 

Personal 
estate  lor 
ditto. 


Household 
furniture. 


Spinning 
wneels,  &c. 


Arms  and 
accoutre- 
ments, &c. 


Library  and 
school 
books,  &c. 


Sheep, 

COU'b, 

Bwine,  pro- 
visions, (fee. 


U.  S.  and 
state  pro- 
perty. 
Public  or 
corporate 
property. 


MICHIGAN. 

Liable  to  Tuxalion. 

All  property,  real  and  personal,  not  expressly  exempt, 
shall  be  subject  to  taxation. 

Real  estate  shall,  for  purposes  of  taxation,  be  construed 
to  include  all  lands  within  the  state,  and  all  buildings  and 
fixtures  thereon,  except  where  otherwise  provided  by  law. 

Personal  estate  shall,  for  purposes  of  taxation,  be  con- 
strued to  include  all  goods,  chattels,  moneys,  credits,  and 
effects,  wheresoever  they  may  be;  all  ships,  boats  and 
vessels  of  inhabitants  of  this  state,  ^whether  at  home  or 
abroad,  and  all  capital  invested  therein ;  all  moneys  at  in- 
terest, either  within  or  without  this  state,  due  the  person  to 
be  taxed  more  than  he  pa^^s  interest  for,  and  all  other  debts 
due  such  persons  more  than  their  indebtedness;  all  public 
stock  and  securities ;  all  stock  in  turnpikes,  railroads,  canals 
and  other  corporations  out  of  the  state,  owned  by  inhabi- 
tants of  this  state,  all  personal  estate  of  moneyed  corpora- 
tions, whether  the  owner  thereof  reside  in  or  out  of  this 
state,  and  the  income  of  any  annuity,  unless  the  capital  of 
such  annuity  bo  taxed  within  this  state. 

Exemptions  from  Taxation. 

Household  furniture,  including  stoves,  put  up  and  kept 
for  use  in  any  dwelling  house,  not  exceeding  in  value  two 
hundred  dollars. 

All  spinning  wheels  and  weaving  looms,  and  apparatus 
not  exceeding  lifty  dollars. 

All  arms  and  accoutrements  required  by  law  to  be  kept 
by  any  person ;  all  wearing  apparel  of  every  person  or 
family. 

The  library  and  school  books  of  every  individual  and 
famih^,  not  exceeding  in  value  one  hundred  and  fifty  dol- 
lars, and  all  family  pictures. 

To  each  householder  ten  sheep  with  their  fleeces,  and 
3'arn  and  cloth  manufactured  from  the  same;  two  cows; 
five  swine,  and  provisions  and  fuel  for  the  comfortable  sub- 
sistence of  such  householder  and  family  for  six  months. 

All  property  of  the  United  States  and  this  state,  except 
lands  bid  off"  for  state  at  tax  sales,  except  as  provided. 

All  public  or  corporate  property  of  the  several  counties, 
cities,  villages,  township.s,  and  school  districts,  in  this  state, 
used  or  intended  for  corporate  purposes. 


DIGEST  OF  TAX  LAWS.  219 

Personal  property  of  all   library,  benevolent,  charitable  Personal 
and  scientific  institutions,  incorporated  witliin  this  state;  ffit"-'^°' 
and  such  real  estate  belonging  to  or  leased  by  such  insti-  ''*»"*•*=• 
tutions  as  shall  actually  be  occupied  by  them  for  the  pur- 
pose for  which  they  were  incorporated. 

Houses  of  public  woi'sliip  with   the  pews  or  slips  and  ^°'^'*'"- 
furniture  therein,  also  the  land  on  wiiich  such  houses  stand 
as  far  as  occupied  by  such  houses,  and  for  \\o  other  pur- 
poses,  and   rights  of  burial  and  tombs  while   in    use  as 
repositories  of  the  dead.  ^ 

The  personal  estates  of  persons  who  by  reason  of  in-  Jl,"'tc"oftho 
firmity,  age  and  poverty,  may,  in  the  opinion  of  the  super-  infirm,  ic 
visor,  be  unable  to  ^ntribute  towards  the  public  charges.* 


MINNESOTA. 

Liable  to  Taxation. 

Ever}'-  white  male  inhabitant  or  legal  voter  above  twenty-  po"  tax. 
one  3^ears,  except  soldiers  in  the  United  States  service,  sliall 
be  liable  to  a  poll  tax  of  one  dollar  each.  No  one  shall 
pay  the  tax  in  more  than  one  town,  and  no  one  shall  be 
liable  to  tax,  who  has  removed  into  this  state  after  the  1st 
of  August,  1802. 

All  real  and  personal  property  not  expressly  exempted. 

Exemptions  from  Taxation. 

All  public  school  houses  and  houses  used  exclusively  for  ri'Wic 
public   worship,    the   books    and    furniture   therein,    and  houses, 
grounds  attached  to  such  buildings  necessary  for  the  ]-»roper  ac"^*"^*^*' 
occupancy,  use  and  enjoyment  of  the  same,  and  not  leased 
or  otherwise  with  a  view  to  jirofit. 

All  lands  lield  by  school  district  for  common  school  pur- 
poses while  held  according  to  school  act  of  March  (3,  1862. 

All  public  colleges,  public  academies,  all  buildings  con-  coiio^ex, 
nected  with  same  and  all  lands  connected  with  public  insti-  ^'^^*'"-'™  "•• 
tutions  of  learning  not  used  with  a  view  to  profit.     This 
provision  shall  not  extend  to  leasehold  estates  of  real  pro- 
perty held  under  the  authority  of  any  college  or  university 
of  learning  in  this  state. 

All  lands  used  exclusively  as  gravej-ards  or  grounds  for  '^•"J*-. 

burying  the  dead,  except  such  as  are  held  by  any  person  • 

or  persons,  company  or  corporation  with  a  view  to  profit, 

or  for  speculation  in  the  sale  thereof. 

All  property  real  and  personal  of  this  state  or  the  Uni-  u.  s.  »nd 
-,  o   '      1      -^  ^  iutf  pro- 

tea  btates.  l>«rty. 


220 


DIGEST  OF  TAX  LAWS. 


CoDnty 
buildinnrs. 


Lands,  &r. 
for  support 
of  poor. 


Buildings 
of  charita- 
ble iii.ii  .111- 
tioiis,  Ac 


Fire  en- 
gines, &c. 


Market 
houses,  &c. 


Property 
not  above 
$100. 


To  list  only 
portions  of 
credits  that 
are  collecti- 
ble. 


No  indi- 
vidual stock 
of  company 
that  lists  its 
property. 


All  buiUlings  of  counties  u.sed  for  courts,  for  jails,  for 
county  offices  witli  the  ground  not  exceeding  in  any  county 
ten  acres,  on  which  such  buildings  are  erected. 

All  lands,  houses  and  other  buildings  belonging  to  any 
county,  township  or  town  used  exclusively  for  the  accom- 
modation or  support  of  the  poor. 

All  buildings  belonging  to  institutions  of  purely  public 
charity,  with  the  lands  actually  occupied  by  such  institu- 
tions, not  leased  or  otherwise  used  with  a  view  to  profit, 
and  all  racpeys  and  credits  appropriated  solely  to  sustain- 
ing and  belouging  exclusively  to  such  institutions,  and  all 
lands  owned  and  occupied  by  agricultural  societies  not  leased 
or  used  with  a  view  to  profit,  not  excqgding  three  hundred 
and  twenty  acres. 

^  All  fire  engines  and.  other  implements  used  for  the  ex- 
tinguishment of  fires,  with  the  buildings  used  exclusively 
for  the  safe  keeping  thereof  and  for  the  meeting  of  fire 
companies,  whether  belonging  to  any  town  or  to  any  fire 
company  organized  therein. 

All  market  houses,  public  squares  or  other  public 
grounds,  town  or  township  houses  or  halls  used  exclusively 
for  j)ublic  purposes,  and  all  works,  machinery  or  fixtures 
belonging  to  any  town  and  used  exclusively  for  conveymg 
water  to  such  towns. 

Individual  personal  property  actually  owned,  not  exceed- 
ing one  hundred  dollars  in  value ;  no  person  shall  be 
required  to  list  a  greater  portion  of  any  credits  than  he 
believes  will  be  received  or  can  be  collected,  nor  any  greater 
portion  of  any  obligation  given  to  secure  the  payment  of 
rent,  than  the  amount  of  rent  that  shall  have  accrued  on 
the  lease  and  shall  remain  unpaid  at  the  time  of  such  list- 
ing ;  no  person  shall  be  required  to  include  in  his  statement 
as  a  part  of  the  personal  property,  moneys,  credits,  invest- 
ment in  bonds,  stocks,  joint  stock  companies  or  otherwise, 
which  he  is  required  to  list,  any  share  or  portion  of  the 
capital  stock  or  property  of  any  company  or  corporation 
which  is  required  to  list  or  return  its  capital  and  property 
for  taxation  to  the  state. 


MISSISSIPPI. 

Liable  to  Taxation. 

Poll  tax.  A  poll  tax  of  forty  cents  on  each  free  white  male  person 

between  twenty-one  and  fifty  years ;  of  one  dollar  on  every 
free  colored  male  person  between  twenty-one  and  fifty 
3^ears  and  forty  cents  on  each  slave  under  sixty  years. 


DIGEST  OF  TAX  LAWS.  221 

All  property  liable  but  what  is  below  exempted. 
Exemptions  from  luxation. 

Cemeteries  usued  for  Ijurial  purposes;  property,  real  or  cemetcrien; 
personal  of  the  United  States,  or  t bis  state,  or  any  county,  t'TUid"^ 
incorporated  town  or  city  within  the  same;  or  anvreli<Mous  ""»'«• 
society   or  incorporated   institution    for  the  education   of  ",^'^11°"* 
youth,  used  exclusively  for  the  benefit  and  support  of  such  >."»'''•"'""« 

*        •     .  ...  1      1  T  T  •     1     i^'-  „    for  educa- 

society  or  institution,  or  held  and  occupied  by  trustees  of  uon  of 
schools  and  school  lands  of  the  respective  townships  for  the  ^""*'*' 
use  of  public  schools ;  or  property  appropriated  to,  and 
occupied,  and  used  for,  .any  court  house,  jail,  house  of  cor-  Court 
rection,  poor  house,,hospital  or  charitable  institution.  jiriiT&c. 

No  poll  tax  shall  be  imposed  on  any  officer  or  private  of  xopoii  tns 
the  army  or  navy  of  the  United  States;  nor  shall  any  tax  ""i"*"''**'" 
whatever  be  assessed  upon  any  person  who  performed  mili- 
tary service  on  the  part  of  the  United  States  in  the  revolu- 
tionary war  with  Great  Britain,  and  who  may  reside  in  this 
state;  provided,  nothing  in  this  act  shall  be  so  construed  as 
to  repeal  any  special  law  now  in  force,  exempting  certain 
species  of  propert}^  in  the  city  of  Vicksburg  from  taxation, 
except  as  provided  in  such  special  acts. 


MISSOUEI. 

Liable  to  Taxation. 

All  free  males  over  twenty-one  and  under  fifty-five  years,  Poii  tm 
one  dollar. 

Lands  and  lots  Avith  imjjrovement.s.  Lftnch. 

All  slaves,  gold  and  silver  plate ;  libraries  over  value  of  ^!:f^',ff' 
two  hundred  dollars,  except  such  as  belong  to    Sunda}^  h.lus'i'hoid 
schools  and  Bible  societies,    pianos,   household   furniture,  ov"r'»aw: 
above  the  value  of  two  hundred  dollars  pleasure  carriages.  "•"'K'^'*- 

Horses,  mares,  and  geldings  over  the  age  of  one  year,  nerves ; 
all  work  oxen  and  cattle  above  one  year;  hogs  and  sheep  &".''  "*' 
over  fifty  each;   mnles,  asses  and  jennets,  twelve  months 
old;  clocks   and  watches  w'ith  tiieir  chain.'',  seals  and  ap- 
pendages. 

Shares  of  stock  in  incorporated  companies  at  their  cash  stock,  Ac 
value,   except  manufacturing  companies,  the  property  of 
which  alone  shall  be  taxed. 

All  money  on  hand,  or  deposited  with  banks  or  other  Money  on 
incorporated  companies,  brokens,  exchange  dealers,  or  other  5'oTuc<j!'ac. 
persons,  for  safe  keeping,  or  other  purposes,  excepting  such 
money  on  hand,  or  so  deposited  as  has  been  borrowed,  and 


222 


DIGEST  OF  TAX  LAWS. 


Bonds. 


BilW  of 
exchange, 


Incorpora- 
ted pro- 
perty. 
Stock  in 
steamboats, 
&c.  ; 
toll- 

bridgcs  ; 
schools  ; 
printing 
presses  ; 
Jurnaces  ; 
factories  ; 


machines  ; 
distilleries  ; 

fountlcries  ; 
coaches ; 
carriages  ; 


Jewelry  ; 
incomes  : 


produce  ; 


paintings  ; 
statuary  ; 
salaries. 


Free  whites 
ofU.  S. 
army. 

Property  of 
U.  S.  and  of 
state. 


for  wliicli  bonds  and  notes  have  been  given;  all  money 
loaned  at  interest,  whether  secured  by  bills  of  exchange, 
bonds,  notes  or  otherwise,  upon  solvent  persons  or  corpora- 
tions*; all  state  and  county  bonds,  other  than  those  of  this 
state  ;  all  state  and  county  bonds  and  other  public  stock  of 
this  state ;  all  bills  of  exchange,  bonds,  notes  and  other 
securities,  owned  by  persons  other  than  brokers,  or  ex- 
change dealers  upon  solvent  persons  or  corporations  except 
as  hereinafter  excepted  ;  all  property  owned  by  incorpo- 
rated companies  over  and  above  their  capital  stock  ;  shares 
of  stocks  and  all  other  interests  held  in  steamboats,  keel 
boats,  wharf  boats,  and  all  other  vessels ;  all  toll  bridges; 
all  land  granted  by  congress  for  the  use  of  schools,  with  all 
improvements  thereon,  the  same  being  leased  or  occupied 
by  others  than  such  schools  or  colleges;  all  printing  presses, 
type  and  machinery;  all  smelting  furnaces  and  machinery ; 
all  grist,  saw  and  oil  mills,  tobacco,  hemp  and  cotton  facto- 
ries ;  tobacco  sternmeries,  rope  walks,  manufactories  of  iron, 
nails,  glass,  clocks,  and  all  other  manufactories  whatever, 
with  their  machinery  and  appendages  ;  all  wool  carding 
machines  and  buildings  containing  the  same ;  distilleries, 
breweries  and  tanneries;  iron,  copper,  brass  and  other 
founderies  ;  post  coaches,  carriages,  wagons  and  other  vehi- 
cles and  stock  used  by  any  person  in  transportation  of  mails 
of  the  United  States,  or  of  this  state  ;  all  carriages,  hacks, 
wagons,  buggies  and  other  vehicles  of  every  kind  and  de- 
scription, kept  or  used  by  the  owners  of  livery  stables  ; 
cabs,  hacks,  omnibuses  and  other  vehicles  used  in  transpor- 
tation of  persons ;  lands  owned  by  individuals  or  companies 
reserved  for  cemeteries  or  graveyards  for  the  purpose  of 
speculation;  jewelry  over  the  value  of  twenty  dollars  ;  in- 
comes derived  from  public  stocks,  bank  stocks,  stock  of 
chartered  companies  or  other  property,  real  or  personal, 
that  are  not  taxed  in  the  state ;  all  produce  in  first  bands 
one  year  after  production  when  the  same  exceeds  in  value 
five  hundred  dollars  ;  all  paintings  and  statuary  kept  for 
exhibition  ;  and  all  salaries  of  all  of&cers  of  this  state  or 
the  United  States,  or  any  city  or  county  in  the  state,  or  of 
any  incorporated  company  which  sh.all  amount  to  or  exceed 
in  value  eight  hundred  dollars  per  annum. 

Exenqotions  from  Taxation. 
All  free  white  pei-sons  belonging   to  the  army  of  the 


United  States. 
Lands  and 
their  furniture  and  equipments,  of  Ihe  United  States. 


lots,   public  buildings  and  structures,  with 


DIGEST  OF  TAX  LAWS.  223 

Lands  and  other  property  of  the  state ;  or  of  any  county 
of  the  state. 

Market  houses,  town  halls  and  other  public  structures,  Market 
with  their  furniture  and  equipments;  and  all  public  squares  •^""^'•'''• 
and  lots  open  for  health,  use  or  ornanaent  of  any  town,  citv, 
or  village  of  this  state. 

Lands  or  lots  granted  by  the  United  States  or  this  state  Lnnda.  *c. 
to  any  count}'-,  citj-,  town,  village  or  township,  for  pur-  F.'s.'or  ^ 
poses  of  education,  until  disposed  of  by  lease  or  sale  to  indi-  cdllcauon. 
viduals. 

School  houses  and  other  buildings  for  purposes  of  educa-  school 
lion,  with  their  furniture  and  equipments,  ar.d  lands  aj)-  ^°^^*'  **=• 
purtenant  thereto  and  used  therewith,  so  long  as  the  same 
shall  be  used  for  that  purpose. 

Hospitals  for  the  sick,  and  public  poor  houses,  with  their  n->=pitf\i9 
furniture  and  equipments,  and  lands  appurtenant  and  used  houslT' 
therewith,  so  long  as  the  same  shall  be  used  for  that  pur- 
pose only. 

Churches,  chapels,  and  other  public  buildings  for  religious  churchc*. 
worship,  with  their  furniture  and  equipments,  and  lands 
appurtenant  thereto  and  used  therewith,   so  long  as  the 
same  shall  be  used  for  that  purpose  only. 

Cemeteries  and  gravej^ards,  set  apart  and  used  for  that  cemeteries, 
purpose  only. 

All  real  estate  and  other  property  of  any  incorporated  ^iu^icty. 
agricultural  society,  so  long  as  the  same  may  be  cmploja^d 
for  the  use  of  such  society,  and  none  other. 

Notes  and   bonds  on  hand  by  any  merchant  or  grocer,  Notes  and 
taken  or  received  for  goods,  wares  and  merchandise,  upon  ccivcdfor 
which  a  license  tax  has  been  paid,  shall  not  be  subject  to  *^°°^'  '''*^' 
taxation  for  the  year  for  which  such  goods,   wares  and 
merchandise   were   taxed ;    but   thereafter  such   notes   or 
bonds  shall   be   subject   to   taxation,  as   other   property. 
All  bonds,  bills,  notes,  or  other  evidences  of  debt,  held  by 
any  incorporated  manufacturing  company,  or  otlier  persons 
en";a2:ed  in  manufacturinLT,  made  in  consideration  of  sales 
of  articles  manufactured  by  said  companies,  or  other  per- 
sons, shall  not  be  taxed  for  the  year  in  which  the  sales  were 
made. 

Notes  and  bonds  taken  and  received  for  real  estate  upon  Note?  mid 
which  a  tax  has  been  paid  shall  not  be  subject  to  taxation  11'." 'rvn'r*"^" 
for  the  year  in  which  such  real  estate  was  sold  ;  but  there-  ^',",'"^11  ux 
after  such  notes  and  bonds  shall  be  subject  to  taxation,  as  hnj.  been 
provided  in  case  of  other  bonds  and  notes. 


224 


DIGEST  OF  TAX  LAWS. 


Poll  tax. 


Town  lands 
and  lands 
from  U.  S. 


Ferry  fran- 
cliiscs; 
horses  and 
cattle ; 
money ; 
mortgages  ; 
accounts ; 
stocks ; 
household 
furniture, 

&C. 


Credits 
deflued. 


NEBIIASKA. 

Liable  to  Taxation. 

A  poll  tax  shall  be  levied  of  one  dollar,  or  one  day's 
work  for  roads;  and  a  land  tax  of  three  dollars  to  the 
quarter  section,  to  be  paid  in  money,  or  in  labor  at  the  rate 
of  one  dollar  per  day,  at  the  option  of  the  person  so  taxed, 
and  the  receipts  of  the  district  supervisor  for  labor  done 
shall  be  received  by  the  county  treasurer  for  their  several 
amounts,  in  discharge  of  said  land  tax ;  provided,  that  the 
county  commissioners  of  any  county  may,  by  their  order 
duly  made  at  any  regular  meeting,  dispense  with  the  levy 
or  collection  of  the  pcjll  tax  herein  provided  for. 

All  property,  real  and  personal,  not  exempted,  viz. : 
lands  and  lots  in  any  town,  including  lands  bought  from 
or  donated  by  the  United  States,  and  from  this  territory, 
and  whether  bought  on  a  credit  or  otherwise  ;  ferry  fran- 
chise, which,  for  the  purposes  of  this  act,  are  considered  as 
real  property ;  horses  and  neat  cattle,  mules  and  asses, 
sheep  and  swine;  money,  whether  in  jDOSsession  or  on 
deposit,  and  including  bank  bills,  money,  property  or  labor 
due  from  solvent  debtors  on  contract,  or  in  judgment,  and 
whether  within  this  territory  or  not ;  mortgages  and  other 
securities  and  accounts  bearing  interest;  stock  or  shares  in 
any  bank  or  company  incorporated  by  this  territory,  or 
any  other  state  or  territorj^,  and  situated  in,  or  transacting 
business  in  this  territory ;  public  stock,  loans,  household 
furniture,  not  exempted,  and  including  gold  and  silver 
plate,  musical  instruments,  watches  and  jewelry,  private 
libraries  for  their  value  over  one  hundred  dollars,  pleasure 
carriages,  stage  hacks,  omnibuses  and  other  vehicles  for 
transporting  passengers,  wagons,  carts,  drays,  sleighs  and 
every  other  description  of  vehicles  or  carriages ;  boats  and 
vessels  of  every  description,  wherever  registered  or  licensed, 
and  whether  navigating  the  waters  of  this  territory  solelv 
or  not,  if  owned  whollj^  or  in  part  by  persons  inhabitants 
of  this  territory ;  annuities,  but  not  including  pensions 
from  the  United  States  or  any  other  state  of  the  Union  ; 
money  invested  in  manufactories,  including  buildings,  ma- 
chinery and  materials;  also  all  moneys  used  in  merchan- 
dising, together  with  all  other  property  not  exempted, 
though  not  herein  specified. 

The  term  "credits  "  includes  every  claim  and  demand 
for  money,  labor  or  other  valuable  thing,  and  every  annuity 
or  sum  of  money  receivable  at  stated  periods,  and  all  money 


DIGEST  OF  TAX  LAWS.  225 

in  property  of  any  kind  and  secured  by  deed,  mortgage  or 
otherwise,  but  pensions  from  the  United  States  or  any  state, 
are  not  included  in  the  above  terms. 

In  addition  to  tlie  above  property  liable,  are  included  all  Demands  of 
demands  due  or  owing  from  residents  to  non-residents;  or  character 
due  to  such  non-residents  and  secured  upon  lands  in  this  '"''''*^' 
territory  where  the  owner  of  such  lands,  is  also  a  non-resi- 
dent, and  on  mortgage,  bond  and  deed,  contract  for  the  sale 
of  land,  judgment,  decree  or  otherwise  whether  secured  or 
not. 

ExemjMons  from  Taxation. 

Property  of  the  United  States  and  of  this  territor}-,  in    Pmpcrtyof 
eluding  school  lands.  u-rMtory. 

Property  of  a  county,  incorporated  city  or  town,  or  school  of  county, 
district,  when  devoted  to  the  public  use,  and  not  held  for 
pecuniary  profit. 

Public  grounds,  by  whomsoever  devoted  to  the  public  Pnbiic 
use,  and  including  all  places  for  the  burial  of  the  dead.         ^nnlax  *"" 

The  en<<iues  and  implements  used  lor  extin^'uishini^  fires,  p'"*-'"' 

.  .     "      .       .    ~  Kir '  en- 

with  the  grounds  used  exclusively  for  their  buildings  and  giuce,  &c 
for  the  meetings  of  fire  companies. 

The  grounds  and  buildings  of  library,  scientific,  benevo-  Grounds 
lent  and  religious  institutions,  or  soeieties  devoted  solely  to  fn^rgJn,,' 
the  appropriate  objects  of  these  institutions,  not  exceeding  •'''""ob"- 
three  acres  in  extent,  and  not  leased,  or  otherwise  used  with 
a  view  to  pecuniary  profit. 

The  books,  papers,  furniture,  scientific  or  other  apparatus  nooks, 
pertaining  to  the  above  institutions,  and  used  solely  for  the 
purpose  above  contemplated,  and  the  like  property  of  stu- 
dents in  any  such  institutions  used  for  the  purposes  of  their 
education. 

Money  and  credits  belonging  exclusively  to  such  insti-  fj"",''^""'* 
tutions,  and  devoted  solely  to  sustaining  them,  but  not  to  ditto, 
exceed  in  amount  the  same  prescribed  in  their  charter  or 
act  of  incorporation. 

Animals  not  specified  as  follows,  viz., liorses  and  neat  ""T**'. 

1  1  T  1  1-1  II  cattle,  Ac 

cattle,  mules  and  asses,  sheep  and  swme;  trie  wool  shorn 
from  the  sheep  of  the  person   giving  the  list,  and  his  crop  Ci"op«. 
harvested  within  one  year  previous  to  the  listing;   j)rivate 
libraries,  not  exceeding  one  hundred  dollars  in  value,  and  ii'""arie«, 
family  pictures;  the  kitchen  furniture  of  each  faniily,  the  p„'r'",''^p_ 
beds  and  bedding  requisite  for  the  use  of  the  family:  one 
bed  and  bedding  thereof,  for  each  single  person  not  a  mem- 
ber of  another  family;  the  ajiparel   of  every  person  and  Apimrci. 
family,  actually  used   for  wearing,  with  all  food  provided 
for  each  family;  but  no  person  from  whom  a  compensation 
29 


22G 


DIGEST  OF  TAX  LAWS. 


Polls  and 
cstiites  of 
inllrin  pur- 
son «. 


for  board  or  lodging  is  received  or  expected  is  to  be  con- 
sidered a  member  of  a  family  within  the  intent  and  mean- 
ing of  this  act. 

Tiie  polls  or  estates,  or  both,  of  persons  who,  by  reason 
of  age  or  inlirmity  may,  in  the  juflgment  of  the  assessor, 
be  unable  to  contribute  to  the  public  charge,  such  opinion 
being  subject  to  revision  by  the  county  board  of  equaliza- 
tion. 


Poll  tax. 


U.  8.  and 
territorial 
landa. 


Court 
bouses,  <&c. 

Public 
squares. 

LibrarieSj 

Colleges, 

&c. 


Proviso, 


Public 

hospitals, 

&c. 


NEVADA. 

Liable  to  Taxation. 

Each  male  inhabitant,  over  twenty-one  and  under  fifty 
years,  and  not  by  law  exempt,  shall  pay  a  poll  tax,  for  the 
use  of  the  territory  and  county,  of  two  dollars;  provided, 
the  same  be  paid  between  the  first  Monday  of  March  and 
August;  bat  if  not  paid  before  the  first  Monday  of  August 
it  shall  be  three  dollars. 

All  property  of  every  kind  and  nature  soever,  within 
this  territory,  shall  be  subject  to  taxation,  except  as  fol- 
lows : 

Exemptions  from  Taxation. 

All  lands  and  lots  of  ground  with  buildings,  improve- 
ments and  structures  thereon,  belonging  to  the  territory,  or 
any  municipal  corporation,  or  to  any  county  of  the  terri- 
tory, and  all  lands  of  the  United  States,  or  this  territory, 
and  all  buildings  and  improvements  of  the  United  States, 
or  this  territory. 

Court-houses,  jails,  town-halls,  council  chambers,  houses 
of  fire  companies  and  their  apparatus,  and  other  public 
structures  and  edifices,  and  all  squares  and  lots  kept  open 
for  health,  public  use  or  ornament,  belonging  to  any  county, 
city,  town  or  village  in  this  territory  ;  public  libraries,  col- 
leges, school  houses,  and  other  buildings  for  purposes  of 
education,  with  'their  furniture,  libraries,  and  all  other 
equipments,  and  lots  and  lands  appurtenant  and  used  there- 
with, so  long  as  the  same  shall  be  used  for  that  purpose; 
provided,  that  when  any  of  the  property  mentioned  in  this 
subdivision  is  private  property,  from  which  a  rent  or  other 
valuable  consideration  is  received  for  its  use,  the  same  shall 
be  taxed  as  other  property. 

Public  hospitals,  asylums,  poor  houses,  and  other  chari- 
table or  benevolent  institutions,  for  the  relief  of  the  indi- 
gent or  afilicted,  and  lots  of  land  appurtenant,  with  all 
their  furniture  and  equipments  ;  all  grounds  and  buildings 


DIGEST  OF  TAX  LAWS.  227 

of  agricultural  societies,  so  long  as  the  same  shall  be  used  Acrncnuu- 
for  that  purpose  onl}^,  and  without  pecuninry  gain.  tL""*^'*' 

Churches,  chapels  and  other  buildings  for  religious  wor-  churchcg, 
ship,  their  furniture  and  equipments,  and  lots  of  ground  ^- 
appurtenant  and  used  therewith  ;  provided,  rent  is  not  paid 
for  such  ground,  so  long  as  the  same  shall  be  used  for  such 
purposes  only,  without  yielding  rent. 

Buildings  and  lots   of  ground  appurtenant,   and  used  ni'Si'iinfr'' 
therewith,  owned  and  used  by  the  order  of  free  masons,  fniiuasons, 
odd  fellows,  or  by  any  benevolent  or  charitable  society,  ^'^' 
except  such  buildings  and  lots  of  ground  as  are  owned  in 
connection  with  individual  owners,  then  only  to  .the  extent 
owned  by  such  orders  and  societies. 

Cemeteries  and  graveyards  set  apart  and  used  for  pur-  Ccmctcrice. 
poses  of  interring  the  dead. 

The  property  of  widows  or  orphan  children  not  to  ex-  rroponyof 
ceed  one  thousand  dollars  to  any  one  family.  widow,  &c 

Growing  crops.  Crop$. 

Mining;  claims ;    provided,  that  all  machinery  used  in  W'l'inK  ^ 
mming  claims,  and  all  property  and  improvements  appur- 
tenant to  or  upon  such  claims  which  have  an  independent 
and  separate  value,  shall  be  subject  to  taxation. 


NEW  HAMrSIIIEE. 

Liable  to  Taxation. 

All  male  polls  from  twenty-one  to  seventy  years  okl,  are  poiitax. 
liable  to  be  taxed,  except  paupers  and  insane  persons. 

All  real  estate,  except  houses  of  public  worship,  school  ah  rcM 
houses,  seminaries  of  learning,  and  property  of  the  state  cxcipt,  *c. 
and    county,    whether    improved    or    unimproved ;    and 
whether  owned  by  residents  or  others  is  liable  to  be  taxed ; 
buildincfs,  mills,  cardint'  machines,  factory  buildinirs  and  wimtcon- 
machinery,  wharves,  ferries,  toll  bridges,  locks  and  canals,  ,.Muief..r 
shall,  for  the  purpose  of  taxation,  be  deemed  real  estate.       ti'-""!'""- 

Personal  property,  viz.:  stock  in  public  fuiuls;  stock  in  suKks 
corporations  in  this  state,  except  manufacturing  and  rail- 
road corporations,  and  stock  in  any  corporation  out  of  this 
state,  if  not  there  assessed;  provided,  that  in  cither  case  a 
dividend  or  income  is,  or  may  be  derived  from  said  stock, 
and  notwithstanding  such  stock  is  mortgaged,  pledged,  or 
otherwise  conveyed  as  security. 

The  surplus  capital  on  hand  in  banking  institutions  in  nankcapi 
this  state. 


228 


DIGEST  OF  TAX  LAWS. 


Money. 


Stock  in 
trade. 


Carriages. 
&c. 

Horaos,  «&c. 
Oxen,  &c. 


Sheep. 
Railroads. 


Bank,  rail- 
road and 
other  stocks 
out  of  Btate, 


Students. 

Non-resi- 
dunt  lauds. 

Ccrttiin 
lands  and 
buildings. 


Tools, 
arms,  «S:c. 


Money  on  hand  or  at  interest  more  than  the  owner  pays 
interest  for,  including  money  deposited  in  any  bank  or  sav- 
ings institution,  or  loaned  on  any  mortgage,  pledge,  obli- 
gation, note  or  other  security  wliatever,  whether  on  interest, 
or  interest  be  paid  or  received  in  advance. 

Stock  in  trade,  whether  of  merchants  or  shopkeepers, 
mechanics  or  tradesmen  employed  in  their  trade  or  business, 
reckoning  the  same  at  the  average  value  for  the  year;  all 
raw  materials  and  manufactures  or  otherwise,  if  exceeding 
fift}'-  dollars  in  value,  and  all  fishing  vessels  shall,  for  the 
purpose  of  taxation,  be  deemed  stock  in  trade. 

All  carriages,  if  exceeding  fifty  dollars  in  value. 

All  horses,  asses  and  mules  over  eighteen  months  old. 

All  oxen,  cows  and  other  neat  stock,  over  eighteen 
months  old. 

All  sheep  over  six  months  old. 

Every  railroad  corporation  shall  pay  to  the  treasurer  of 
state,  on  or  before  the  first  Wednesday  of  September,  annu- 
ally, one  per  cent  on  the  value,  on  the  1st  of  January  pre- 
ceding, of  that  part  of  its  capital  stock  expended  within  this 
state,  to  be  determined  by  the  certificate  of  the  justice  of 
the  superior  court ;  said  tax  shall  be  assessed  by  said  jus- 
tices, in  proportion  as  near  as  may  be  to  the  taxation  of 
other  property  on  the  1st  of  April  of  each  year,  in  the 
several  towns  in  which  said  railroads  are  situate.  Taxes 
on  bank,  railroad  and  other  stocks  in  corporations  out  of 
the  state,  shall  be  assessed  to  the  owners  living  within, 
which  are  not  taxed  by  the  towns  or  cities  where  such  cor- 
porations are  located,  to  the  owners ;  provided,  a  dividend 
or  income  is  derived  from  such  stock,  and  notwithstanding 
such  stock  is  mortgaged  or  otherwise  conveyed  as  security  ; 
also  all  United  States,  state,  city  or  county  stocks  or  bonds, 
not  exempt  from  taxation  by  United  States  laws,  shall  in 
like  manner  be  taxed  to  the  owners  where  they  reside. 

Exemptions  fro'm  Taxation. 

Students  at  literary  institutions,  residing  in  any  town, 
as  such  students  only  ;  unimproved  lands  of  non-residents,  if 
exempted  by  an}'-  town  at  their  annual  meeting;  lands, 
buildings  and  property  thereon  in  Portsmouth,  purchased 
by  the  United  States  (and  jurisdiction  ceded  by  this  state) ; 
to  erect  and  sustain  a  building  thereon  for  government 
uses ;  so  long  as  said  land  is  used  for  the  purposes  above 
mentioned. 

No  distress  for  taxes  shall  he  made  of  any  person's  tools 
or  implements  necessary  for  his  trade  or  occupation  ;  his 


DIGEST  OF  TAX  LAWS.  229 

arms  or  utensils  of  household,  necessary  for  u[)holiJing  life, 
nor  of  bedding  or  apparel  necessary  for  him  or  family. 

Houses  of  public  worship,  school  houses,  semiiiaiies  of  chnrchc*. 
learning,  state  and  county  propeit}-,  whether  iinpioved  or  houiw.  &c. 
not,  or  owned  by  residents  or  others. 

Manufacturing  establishments,  of  individual  or  incorpo-  cotton  and 
rated  companies  for  the  manufacture  of  fabrics  of  cotton  or  wool  facio- 
wool,  or  of  both,  and  all   the  nuichinery  and  capital  used 
for  operating  the  same,  together  with  all  such  machinery 
hereafter  put  into  the  buildings  already  erected,  but  not 
now  occupied,  and  all  the  capital   for  operating  the  same, 
are  exempted  from  taxation  for  ten  years  after  the  passage 
of  this  act  (July  3d,  18G0);  provided,  the  towns  and  cities  Proviso, 
in  which  such  manufacturing  establishments  may  be  located, 
or  in  which  it  may  be  proposed  to  establish  the  same,  shall, 
in  a  legal  manner,  give  their  assent  to  such  exception. 


NEW  JERSEY. 

Liable  to  Taxation. 

A  poll  tax  of  fifty  cents  on  every  white  male  inhabitant  Poii  ux, 
of  this  state  of  twenty- one  years  and  upwards. 

AH  real  and  personal  estate,  whether  owned  by  indivi- 
duals or  corporations. 

Exemptions  from  Taoration. 
Property  of  the  United  States  and  of  this  state,  and  of  ijs.  and 

Til-  1-  ••  11  11/'  state  pro- 

all  the  counties,  townships,  cities  and  boroughs  tnereot.         perty. 

All  colleges,  academies  or  seminaries  of  learning,  public  Coiiege*. 
libraries,  school  houses  and  all  buildings  erected  and  used  libraries, 
for  religious  worship,  the  lands  where  the  same  are  erected,  churches, 
the  furniture  thereof  and  personal  property  u.sed  therein; 
pews  in  churches,  graveyards,  not  exceeding  ten  acres,  and  oravo- 
all  buildings  erected  and   used   exclusively  Cor  charitable  itluunnpg 
purposes,  with   the  lands  on  which  they   are  erected  and  "f^hirity. 
furniture  used  therein ;  also,  the  engines  and  apparatus  of  Engines, 
any  individual   or  company  used  for  extinguisliing  fiivs. 
The  dwelling-houses  of  the  professors  of  a  college,   and  nw.-iiintn 
goods  and  chattels  situated  out  of  the  state  (except  steam-  io/^^",*),^ 
boats  and  vessels).  g^^jldi!"' 

The  polls  of  all  revolutionary  soldiers. 

So  much  of  the  property  of  incorporated  companies,  re-  stock,  Ac 
presented  by  the  capital  stock  thereof  as  is   ta.xed   in  the 
hands  of  the  stockholders  ;  ])rovidcd,  that  nothing  in  any  proviso, 
act  shall  be  construed  to  affect  in  any  way  the  tax  re- 


230 


DIGEST  OF  TAX  LAWS. 


Public 


Funds  of 

charity. 


quirod  to  be  ]);iid  by  biinking  or  other  incorporatcid  com- 
]):uiirs  u[)oii  theuinount  of  tlio  capital  stock,  nor  to  exempt 
fVotn  taxation  their  real  estate,  unless  so  exempt  by  their 
charter. 

All  public  stocks  and  other  property  owned  by  residents 
of  this  state,  which  are  subject  to  taxation  in  any  other 
state,  and  for  which  such  taxes  shall  actually  be  paid. 

The  funds  of  all  charital)le  institutions  or  associations 
collected  and  held  exclusively  f(;r  the  benefit  of  the  sick  or 
disabled  members  thereof,  or  for  the  widows  of  the  deceased 
members  of  such  institutions  or  associations  or  for  the  edu- 
cation, support  and  maintenance  of  the  children  of  the 
deceased  members  thereof. 


Poll  tax. 


U.  S.  and 
state  pro- 
perty. 

Universi- 
ties, &c. 

Charities. 

Divine 
worship. 

Grave- 
yards. 


NOPan  CAROLINA. 

Liable  to  Taxation. 

Every  free  male,  between  twenty-one  and  forty-five  years, 
a  tax  of  eighty  cents  ;  every  slave  of  either  sex,  between 
twelve  and  iifty  years,  the  same  tax  to  be  paid  by  the 
owner  unless  a  non-resident,  then  by  the  hirer. 

All  property  taxed  except  that  expressly  exempted. 

JExemjytions  froin  Taxation, 

All  poor  and  infirm  persons,  and  disabled  and  insane 
slaves  as  the  county  court  may  declare  and  record  fit  sub- 
jects of  exemption. 

All  property  and  their  profits  as  may  belong  to  the  United 
States  or  to  this  state,  or  may  belong  to  or  be  set  apart 
and  exclusively  used  for  the  university  and  colleges,  insti- 
tutes, academies,  and  schools  for  the  education  of  youth,  or 
the  support  of  the  poor  and  afflicted,  or  specially  set  apart 
for  and  appropriated  to  the  exercises  of  divine  worship,  or 
the  jiropagation  of  the  gospel,  or  such  as  may  be  set  apart 
and  kept  for  graveyards  belonging  to  churches,  religious 
societies,  cities,  towns  and  counties. 


OHIO. 

No  poll  tax.  The  constitution  of  this  state  provides  that  the  levying 
of  taxes  by  the  poll  being  grievous  and  oppressive,  the 
general  assembly  shall  never  levy  a  poll  tax  for  county  or 
state  purposes. 

Liable  to  Taxation. 

•^^J.P''^  All  real  and  personal  property ;  all  moneys,  credits,  in- 

vestments in  bonds,  stocks,  joint  stock  companies  or  other- 


DIGEST  OF  TAX  LAWS.  231 

wise;  property  employed  in  banking;   and  property  of  moncyg, 
corporations  ;  except  what  are  exempted  by  law.  ^'''  ' "' 

Ileal  property  shall  include  not  onl}^  land  but  buildings,  MTiatrcai 
trees,  and  all  fixtures  whatsoever,  and  all  rights  and  privi-  mdudc5  ^ 
leges  appertaining. 

Personal  property  shall  mean  and  include  every  tangible  "^^latP"' 
thing  being  the  subject  of  ownership  whether  animate  or 
inanimate,  other  than  money  and  not  forming  apart  of  real 
property. 

Exemptions  from  Taxation. 

All  public  school  houses  and  houses  used  exclusively  srhooi 
for  public  worship,  the  books  and  furniture  therein,  and  churcUi-s. 
grounds  attached   to  such  buildings  necessary  for  proper 
occupancy,  use  and  eujoj^ment  of  same,  and  not  leased  or 
otherwise  used  with  a  view  to  profit.     All  colleges,  acade-  CoiiegeB, 
mies,  endowments  for  their  support,  buildings  connected 
with  same,   and   all   lands  connected  with  institutions  of 
learning,  not  used  with  a  view  to  profit-     This  provision 
shall  not  extend  to  leasehold  estates  of  real  propeity,  held 
under  authority  of  any  college  or  university  of  learning  in 
this  state. 

All  lands  used  exclusively  as  graveyards  or  grounds  for  Grave- 
burying  the  dead,  except  they  are  held  for  profit  or  spccu-  ^'"^ 
lation. 

All  property,  real  and  personal,  of  the  United  States,        u.  s.  pro- 
All   buildings  of  counties  used  for  holding  courts,  for  connly 
jails  or  count}^  offices,  with  the  ground  not  exceeding  in  ^"''<^"'**- 
any  county  ten  acres,  on  which  such  buildings  are  erected. 

All  lands  and  buildings  of  any  county,  township  or  town,  \l°^\^^ 
used  for  support  of  the  poor.  poor.    , 

All  buildings  of  institutions  of  purely  public  charity,  BuiidinRsoi 
with  the  lands  actually  occupied  by  such  institutions,  nut  ^""^ 
leased  or  otherwise  used  for  profit,  and  all  moneys  and 
credits  for  sustaining  and  belonging  exclusively  to  such 
institutions. 

All  fire  engines  and  other  implements  for  extinguishing  Firccn- 
fires,  with  their  buildii\g-s  exclusively  for  the  safe  keeping  '"'"'"'' 
thereof  and  meeting  of  fire  comiianies,  whether  belonging 
to  any  town  or  fire  company  therein. 

All  market  houses,  public  squares  or  other  public  c;rounils.  Market 
town  or  township  houses  or  halls,   used  exclusively  for  »quarci. 
public  purposes;  and  all  works,  machinery  and  fixtures  of  {^ouiifg.'''^" 
any  town  and  used  exclusively  for  conveymg  water  to  such 
town- 
Each  individual   in  this  state  may  hold,  exempt  from  Pcnmnai 

''  priipiTty, 


232 


DIGEST  OF  TAX  LAWS. 


not  cxcced- 
iug  $50. 


Solvent 
credits. 

Rents. 

No  person 
to  list  capi- 
tal Btocli.  of 
company 
required  to 
list  its  capi- 
ta 1  or  pro- 
perty. 


taxation,  personal  property  of  any  description  of  which 
such  individual  is  actual  owner,  not  exceeding  fifty  dollars 
in  value;  no  person  shall  be  required  to  list  a  greater  por- 
tion of  any  credits  than  he  believes  will  be  received  or  can 
be  collected,  nor  any  greater  portion  (;f  any  obligation  given 
to  secure  rent,  than  the  amount  of  rent  accrued  on  the 
lease,  and  unpaid  at  tinie  of  such  listing;  no  person  shall 
be  required  to  include  in  his  statement,  as  a  part  of  the 
})ersonal  property,  moneys,  credits,  investments  in  bonds, 
stocks,  j(jint  stock  companies,  or  otherwise,  which  he  is 
required  to  list,  any  share  or  portion  of  the  capitid  stock 
or  property  of"  any  company  or  corporation,  which  is  re- 
quired to  list,  or  return  its  capital  and  property  for  taxation 
in  this  state. 


Poll  tax. 


Property 
liable. 

When  lands 
Bnbject  to 
taxation. 


All  lots, 
plats  of 
which  are 
recorded. 

Non-resi- 
dent stock. 

Improve- 
ments, &c., 
personal 
property. 


Property  of 
U.  S.,  state, 
counties, 
&c. 

Household 
furniture. 


OREGON. 

Liable  to  Taxation, 

A  poll  tax  shall  be  assessed  on  every  white  male  inhabi- 
tant between  twenty-one  and  fifty  years. 

Every  Chinaman  engaged  in  mining  gold  in  this  state 
shall  pay  for  such  mining  privilege  a  monthly  tax  of  two 
dollars. 

All  propert}^  real  and  personal,  not  ex}>ressly  exempted. 

All  lands  shall  be  subject  to  taxation  as  real  estate, 

1st.  When  the  owner  or  occupant  has  resided  four  years 
upon  his  claim ; 

2d.  Where  land  has  passed  by  deed,  transfer,  sale  or 
otherwise  ; 

8d.  When  the  land  has  been  entered  in  the  land  office, 
and  the  assessor  shall  value  it  at  its  just  and  true  value, 
taking  into  consideration  its  advantages,  &c. 

All  lots  or  parts  of  lots  in  any  city,  town  or  village,  the 
plats  of  which  have  been  duly  recorded,  shall  be  subject  to 
taxation  as  real  estate. 

Stock  or  other  property  of  non-residents,  is  liable  the 
same  as  that  of  citizens. 

All  improvements  on  claimed  land  are  valued  as  personal 
property. 

Exemptions  from  Taxation. 

Property  of  the  United  States  and  of  this  state. 

Property  of  the  counties,  cities,  villages,  towns,  and 
school  districts,  used  or  intended  for  corporate  purposes. 

Household  furniture  of  every  head  of  a  family  to  the 
amount  of  three  hundred  dollars ;  the  articles  to  be  selected 
by  the  householder. 


DIGEST  OF  TAX  LAWS.  233 

Personal  property  of  all  literary,  benevolent,  charitable  institution*, 
and  scientific  institutions,  incorporated  in  state,  and  such 
real  estate  of  said  institutions  as  are  actually  occupied  for 
purposes  for  which  tlicy  were  incor})orated. 

All  houses  of  public  worship,  and  lots,  pews  and  furni-  ciinrchcs. 
ture   therein ;    all    burial  grounds,   tombs  and    rights   of  B}"'''^! 
burial ;  but  any  part  of  a  building  of  public  worship  used  ^'""' 
as  a  shop  or  other  purpose  other  than  said  worship  shall  l>e 
taxed  on  the  cash  valuation   thereof  the  sanie  as  peisuuul 
property  to  owner  ui'  occupant. 

Public  libraries  and  theii-  real  and  personal  })roperty.        ^"^."9 

Property  of  Indians  not  citizens,  except  lands  held  by  property  of 
them  by  purchase.  Indians. 

Personal  property  of  all  persons  who,  by  infirmity,  age  Personal  of 
or  poverty,  are,  in  assessor's  opinion,  unable  to  contribute  ^'^'^  i"^"""^- 
towards  the  public  charges. 


TENNSYLYANIA. 

Liable  to  Taxation. 

Houses,  lands,  lots  of  £);round  and  ground  rents,  mills  nou»cs 
and  manufactories,  furnaces,  forges,  bloomeries,  distilleries,  &c.  '       ' 
sugar  houses,  malt  houses,  breweries,  tan  yards,  fisheries 
and  ferries,  wharves,  and  all  other  real  estate  not  exempt. 

All  pr(^i)erty,  real  or  personal,  beloniiin^  to  any  asso-  Certain 

•^•-  4.1  1-7^  IT  property  of 

ciation   or  incorporated   compan}',   winch   is  now    by  law  iiKorponi- 
exempt  from  taxation,   other  than   that  which  is  in   the  1,'i^a,^""^'^''' 
actual  use  and  occupation  of  such  association  or  incorpo- 
rated company,  and  from  which  an  income  or  revenue  is 
derived  by  the  owners  thereof 

Also  all  personal  estate,  to  wit: 

Horses,  mares,  ffeldin<rs,  niujes,  and  neat  cattle  over  four  no-scs. 

1  1         n  i  •         1  1  +11.  cattle,  raort- 

years  old  ;  all  mortgages,  money  owing  by  solvent  tiebtors,  ^,:,jr,.3. 
whether  by  j^romissory  note,  penal  or  single  bill,  bond  or  """'^•y.  4c. 
judgment;  all  articles  of  agreement,  and  accounts  bearing 
interest,  owned  or  possessed  by  any  prison  whatever,  except 
notes  or  bills  for  work  and  labor  done,  and  bank  notes; 
all  shares  of  stock  in  any  ineorj)orated  bank,  institution  or  stock, 
company;  all  shares  of  stock   or  weekly  de|>osits  in  any 
unincorporated  saving  fund  institution,  and  all  public  stock 
and  loans  soever,  excej)t  those  issued  by  this  state,  and  all 
money  loaned  or  invested  on  inten'st  in  any  other  state; 
all  cemetery  companies;  all  household  furniture,  including  f^pmetenr 
gold -and  silver  plate,  owneii  i)y  any  person  or  persons,  riirnituro. 
or  corporation,  when  the  value  shall  exceed  three  hundred 
30 


234 


DIGEST  OF  TAX  LAWS. 


Carriages. 
Salaries, 


Railroad 
loans. 
Philu- 
delpbia. 


Churches. 

Burial 
grounds. 

Universi- 
ties. 
Colleges. 

Court 
.  houses  and 
jails  exempt 
from  what 
taxes. 

OfBcers  and 
eoldiers. 


Enrollmeut 
tax. 

Railroad 
bonds,  &c. 
taxed  for 
Btate  pur- 
poses. 
Solvent 
debts. 


Tax  on 

dividends. 


dollars.  All  pleasure  carriages,  salaries  and  emoluments 
of  oflico,  all  olfices  and  posts  of  profit,  professions,  trade 
and  occupations,  exc(!|)t  the  occupation  of  furmer,  and  all 
single  freemen  ab(;ve  twenty-one  years  who  shall  not  follow 
any  occupation  or  calling;  railroad  loans  of  city  and  incor- 
porated districts  of  Philadelphia  liuble  to  taxes;  but  only 
for  state  purposes. 

Exemptions  from  2axation. 

All  churches,  meeting  houses  or  other  places  of  regular 
worship  with  grounds  attached;  all  burial  grounds  of  any 
religious  congregation  (not  construed  to  mean  cemetery 
companies) ;  universities,  colleges,  academies,  and  school 
houses  of  any  county,  borough  or  school  district,  or  incor- 
porated, erected,  endowed  or  established  by  any  law  of  the 
state,  with  grounds  attached  ;  court  houses  and  jails  are  ex- 
empted from  all  county,  road,  city-,  borough,  school  or  poor 
tax.     The  term  grounds  means  live  acres. 

Lands  granted  within  this  state  to  officers  and  soldiers 
of  the  line  of  this  state,  by  resolution  of  Congress  or  law  of 
the  state  as  a  reward  for  their  services  are  also  exempt, 
unless  transferred  to  another  person  ;  colleges  and  semina- 
ries of  learning  are  exempt  from  paying  an  enrollment  tax. 

All  bonds  or  certificates  of  loans  of  any  railroad  com- 
pany incorporated  by  this  commonwealth,  are  liable  to 
taxation  for  state  purposes  only. 

Debts  due  from  solvent  debtors,  not  taxable  for  borough 
or  township  purposes. 

Any  institution  or  companj'-,  except  banks  of  issue  (but 
not  excepting  banks  of  deposit  and  discount  or  savings' 
banks),  which  are  liable  for  tax  on  capital  stock,  shall  be 
exempt  from  tax  on  dividends.  Building  associations, 
plank  road  and  turnpike  companies  are  exempt  from  tax 
when  such  companies  make;  or  declare  no  dividends. 

Several  specified  colleges,  seminaries  and  academies,  and 
certain  family  burying  grounds  in  Philadelphia  county  are 
exempt  from  all  taxation. 


No  poll  tax. 

Beal  and 
personal 
property. 

Beal  estate 


RHODE  ISLAND. 

Liable  to  Taxation. 

No  poll  tax  can  be  laid  for  any  purpose. 
All  real  property  belonging  to  the  state,  and  all  personal 
property  belonging  to  the  inhabitants  thereof, 

Buildin^fs  on  leased  land,  the  leases  whereof  are  in  writing 


DIGEST  OF  TAX  LAWS. 


235 


and  recorded,  shall,  for  the  purposesof  taxation,  be  deemed  forpurpo- 

'  '  r       i.  7  sen  of  taxa 

real  estate.  tiou,  what 

The  main  wheel,  steam,  engine,  boilers,  &c.,  attached  to 
real  estate  for  operating  machinery  and  all  pipes  (steam, 
&c.),  are  declared  real  estate. 

Personal  property  for  purposes  of  taxation  includes  all  ^r*',"""^'^! 
goods,  chattels,  debts  due  from  solvent  persons,  money  and  Lr  ditto,' 
effects ;  all  ships  or  vessels  at  home  oi-  abroad ;    all  public  ^^^' 
stocks  and  securities  and  stocks    or  shares  in  turnpikes, 
bridges,  and  in  all  other  incorporations,  except  those  for 
religious  or  charitable  purposes  within  or  without  the  state, 
deducting  the  actual  indcblcducss  of  the  person  taxed  so  far 
as  the  same  is  ascertained,  for  the  amount  of  such  property 
owned  by  him ;  provided,    that  no  shareholder  shall  be 
deemed  liable  to  taxation  for  shares  held  in  corporations 
in  this  state,  which  are  in  their  corporate  capacity  taxed 
for  the  amount  of  their  capital  stock. 

Mxemptioiis  from  Taxation. 

Property  of  the  state ;  land  ceded  or  belonging  to  the 
United  States;  houses  for  religious  worship;  houses  for 
schools,  academies  and  colleges  and  their  appurtenances, 
owned  by  any  town,  company  or  corporation,  and  land 
used  in  connection  therewith  so  far  as  the  same  is  held, 
occupied  and  used  for,  and  rents  and  profits  applied  to, 
religious  or  educational  purposes;  property  specially  ex- 
empted by  charter;  burial  grounds;  land  of  the  Narragan- 
sett  Indian  tribe  held  in  severalty  or  by  tribe,  according  to 
their  usages,  but  not  including  land  held  by  any  member 
in  fee  simple;  the  estate  of  aii}^  person  wlio,  in  the  judgment 
of  the  assessors,  from  poverty  or  infirmity,  is  unable  to 
pay  tax ;  alms  houses  and  public  libraries  with  land  and 
buildings,  except  that  alms  house  estates  of  the  town  shall 
be  subject  to  taxation  for  school  purposes  in  school  districts 
"where  they  are  situated 


T7.  S.  and 
stale  pro 
pLTty. 
ChurcheB, 
school 
hoi^ses,  4c. 


Property 

exempted 

1)y  charter. 

Biiriai 

croiinds : 

land  of 

Indians. 

Estate  of 

inflrni 

persons. 

Alms 

housrcs, 

lihraries, 

&c. 


TENNESSEE. 

Liable  to  Taxation. 

Every  white  male  inhabitant  of  the  state  between  twenty- 
one  and  fifty  years  (except  those  noted  below). 

All  lands  and  town  lots. 

All  saw,  grist,  and  other  mills,  distilleries,  breweries, 
founderics,  forges,  establishments  for  mining,  quarrying, 
working  marble,  making  gins  or  carriages,  and  other  manu- 


Poll  tax. 


Lands. 

Mills,  dis- 
tilleries, 
niininij  cs- 
tablish- 
mcuts, 


23G 


DIGEST  OF  TAX  LAWS. 


factories, 

gftten, 

roada, 

1)rult,'cg, 

furrii'S 

Jewelry, 

<<i:c. 

Carriages. 

Race 
horses, 
and  other 
aaimala. 


Cattle,  &C. 
Capital. 

Slaves. 

Invest- 
menta. 

Stocks. 

Sale  of 
lands,  ■ 
slaves,  Sx. 


Salt,  sugar. 


Poll  tax. 


Lands 
ceded  to 
U.S. 

State  pro- 
perty. 

Institu- 
tions- 


Churches. 


Schools, 
colleges. 


fiicturing  estublishments,  turii])ikcs  or  plank  roads,  gates 
or  roads,  and  bridges  and  ferries  and  vvnarvcs. 

All  jewelry,  gold  and  silver  watches  and  chains,  gold 
and  silver  jDhite  and  ornaments,  over  the  value  of  five 
hundred  dollars. 

All  pleasure  vehicles. 

All  race  horses  used  for  racing  and  entered,  trained  or 
run,  during  the  year  preceding  the  assessment,  and  all 
hor.ses  and  mules  over  the  value  of  one  thousand  dollars, 
except  stallions  or  jacks  kept  to  be  let  to  mares  for  pay, 
and  such  horses  and  mules  as  are  kept  and  used  for  saddle 
and  harness  purposes. 

All  neat  cattle  and  sheep  over  the  value  of  five  hundred 
dollars. 

All  capital  lent  or  deposited,  in  or  out  of  the  state  at 
interest,  including  money  of  orphans,  legatees,  and  distri- 
butees, in  the  hands  of  guardians,  administratons,  and  exe- 
cutors, and  by  thein  lent  or  deposited  at  interest. 

All  slaves. 

All  investments,  by  inhabitants  of  this  state,  in  stocks 
out  of  the  state. 

All  other  stocks. 

All  sales  or  alienations  of  lands,  all  sales  of  slaves  by  a 
negro-trader,  or  person  engaged  in  negro  trading  as  a  busi- 
ness, or  by  a  broker  or  agent  for  sale  of  slaves,  and  all 
sales  of  merchandise  by  a  merchant  or  peddler. 

Salt,  sugar,  coffee,  spun  cotton,  garden  seeds,  iron  and 
articles  manufactured  in  this  state,  in  the  hands  of  any  per- 
son who  sets  himself  up  as  a  merchant  or  grocer. 

Exemptions  from  Taxation. 

Persons  wounded  in  the  military  service  of  the  country, 
or  deaf  and  dumb,  blind,  incapable  of  labor,  ministers  of 
the  gospel  and  persons  exempt  by  particular  laws,  from 
poll  tax. 

Lands  ceded  to  the  United  States,  and  the  buildings  and 
property  placed  thereon  while  used  by  the  government  for 
the  public  service ;  all  property  belonging  to  the  state,  or 
to  any  county,  or  to  the  state  bank  or  branches;  all  pro- 
pert}^  of  any  literary,  scientific  or  benevolent  institution, 
actually  used  for  the  purposes  for  which  such  institution 
was  erected  ;  all  funds  invested  in  stocks  or  employed  in 
any  lawful  manner  for  the  promotion  of  the  object  and 
purposes  of  such  institutions ;  all  houses  of  religious  wor- 
ship and  their  appurtenances;  lands  appropriated  for  the 
use  of  schools,  and  held  in  trust  for  the  use  of  a  college, 
academy  or  other  semiuary  of  education  ;  all  public  roads, 


DIGEST  OF  TAX  LAWS.  237 

streets,  allev?,  promenades  and  walks,  in  the  different  cities  K^nds, 
and  towns  in  this  state;  all  slaves  under  twelve  and  over  slaves.' 
fifty  years  of  age ;  all  places  and  monuments  of  the  dead  Bnriai 
and  implements  of  burial ;  all  a"frieultaral  and  horticultural  '!'!,^;!*",,.„ 
mstruments  and  nnplements;   vehicles  and  utensils,  when  rai  instru- 
kept  for  use;  all  carryalls,  oil  silver  tea  and  table  spoons;  carryaiis  * 
all  pianos  used  in  schools  and  acndemies.  PiaiToB"""*' 

The  property  of  revolutionary  soldiers  and  their  widows,  Rcvointion- 
to  the  value  of  two  thousand  dollars;  all  capital  or  property  ^'"y  *°''''<^'* 
of  every  incorporated  company,  exempt  from  taxation  in  {"(iTapltai, 
its  charter.  -^c. 

All  lands  situated  in  the  lakes  on  the  Mississippi   river.  Lands  and 
and  at  all  times  inundated.  ^^^^' 

Sales  by  a  peddler  of  articles  manuflictured  or  made  up  Sales, 
in  this  state,  and  scientific  or  religious  books. 

Such  citizens  of  the  United  States  as  are  in  indigent  cir-  ?*1?L*"^ 
cumstanccs,  and  destitute  of  visible  means  of  support,  unable 
to  procure  a  livelihood  by  manual  labor,  or  disabled  from 
labor  from  bodily  injury  of  any  description,  ma}'  sell  taxa- 
ble ai'ticles  without  jxaying  a  tax. 

The  county  courts,    the   majority  of  the  justices  being  nawkingor 
present,  may  grant  to  any  such   ])erson  the  privilege  of  privilege, 
hawkirg  or  peddling  in  the  count}^  without  paying  the  tax 
if  the  justices  are  of  opinion  the  applicant  ought  to  have 
the  privilege. 

Salt,  sugar,  coffee,  spun  cotton,  garden   seeds,  iron,  and  coffee*"&c'^' 
articles  manufactured  in  this  state,  except  when  in  the  hands 
of  any  person  who  sets  himself  up  as  merchant  or  grocer. 


TKXAS. 

Liable  to  Taxation. 

A  poll  tax  of  fifty  cents  each  of  every  free  male  person  Poll  tax. 
between  twenty-one  and  fifty  years,  a  resident  of  this  state, 
shall  be  collected. 

All  real  and  personal  property  taxed,   that  is  not  ex- 
empted. 

Exemptions  from  Taxation. 

All  buildings  with  their  furniture  and  library  designed  Kd'icnfion- 
nnd  used  solely  for  education  or  public  worship,  with  the  andchurX 
land  owned  by  said  iifstitutions  of  learning  or  churches  on  "' 
which  the  some  are  situated,  not  exceeding  ten  acres. 

All  buildinirs,  furniture,  libraries,  pliilosopliical  anpara-  ChantaWo 

O'  '  r  I  .11  or  literary 

tus,  and  lands   attaclied   not  exceeding   ten  acres   in  e.icli  as^ocia- 
case,  owned  by,  dedicated  to,  and  occupied  fur,  charitable  *  ""** 


238 


DIGEST  OF  TAX  LAWS. 


Lnrids  held 
by  triistceB. 


Lands  con- 
veyed to 
any  church, 
&c. 


Idiots. 


Exemption 
of  $250 
wortli  of 
family 
property. 


or  literary  associations  while  continued  in  such  ownership, 
dedication  or  use. 

All  lands  (not  exceeding  ten  acres  in  each  case)  held  by 
trustees  for  one  or  all  the  purposL-s  above  named,  with  the 
buildings,  iniproveineiits  and  furniture  of  the  same  shall 
be  held  free  from  taxation  till  the  legislature  shall  direct 
otherwise. 

All  lands  or  other  property  heretofore  conveyed  to  any 
church  or  denomination  of  christians  or  association  of  the 
people,  for  the  purposes  above  named,  shall  enjoy  all  the 
benefits  of  this  act;  provided,  the  amount  of  lands  exempt 
from  taxation  shall  not  exceed  ten  acres  in  each  case. 

Idiots  and  persons  no7i  compos  mentis^  exempted  from  poll 
tax. 

The  legislature  shall  have  power  to  provide  by  law  from 
the  exemption  from  taxation  of  two  hundred  and  fifty  dol- 
lars' worth  of  the  household  furniture  or  other  property 
belonging  to  each  family  in  this  state. 


Poll  tax. 


Property  of 
U.  S.  and 
territory, 
institu- 
tions, &c. 


UTAH. 

Liable  to  Taxation. 

The  county  court  shall  require  annually  a  poll  tax  not 
to  exceed  two  days'  labor  at  one  and  a  half  dollars  per 
day,  in  lieu  thereof,  of  every  able-bodied  male  inhabitant 
over  sixteen  and  under  fifty  years  of  age ;  said  labor  to  be 
performed  upon  any  territorial  or  county  road  within  the 
limits  of  the  county,  under  the  direction  of  their  respective 
supervisors. 

All  property  liable  not  expressly  exempted. 

Exemptions  from  Taxation. 

Property  belonging  to  the  United  States  and  this  terri- 
tory ;  to  literary,  scientific  and  benevolent  institutions 
when  used  for  those  purposes ;  to  buildings  for  worship, 
and  the  grounds,  materials  and  appurtenances;  to  insane 
or  idiotic  persons  to  value  of  one  thousand  dollars;  private 
libraries,  burial  grounds  and  monuments  for  the  dead. 


Poll  tax. 


YEEMONT. 

Liable  to  Taxation. 

All  male  citizens  over  twenty-one  and  under  sixty  years. 
All  real  and  personal  estate,  except  that  exempted. 


DIGEST  OF  TAX  LAWS.  .  233 

"Whenever  any  college,  owning  lands  in  any  town  in  the  Lands 
state,  shall  lease  (or  shall  have  leased)  the  same,  as  long  as  ifJuegel'&c. 
wood  grows  or  water  runs,  securing  to  lessees  tlie  right  of 
preemption,  said  lands  so  leased  shall  not,  by  virtue  of  any 
law,  heretofore  enacted,  be  exempt  from  county,  town  and 
school  taxes.  This  is  not  to  affect  lands  chartered  or 
sequestered  for  the  benefit  of  any  college,  or  lands  which 
may  have  become  the  property  of  any  college  prior  to  the 
organization  of  the  town  in  which  they  are  situated. 

Ex&inptions  from  Taxation. 

All  real  and  personal  estate  owned  by  this  state  or  the  ■',tat«a"'i 
TT  •     T  o  •'  \j.i^.  pro- 

United  btates.  perty.  and 

All  real  and  personal  estate  granted,  sequestered  or  used  Ac.fusel?' 
for  public,  pious  or  charitable  uses. 

The  household  furniture  of  every  person,  not  exceeding  rarniture. 
five  hundred  dollars  in  value,  and  all  wearing  apparel;  all 
private   and  professional  libraries ;   all  farmers'  and  me- 
chanics' tools,  necessary  to  carry  on  the  ordinary  business  Tools, 
of   their   respective    occupations,  and  such  provisions   as  Provisions, 
shall  appear  to  the  assessor  to  be  necessary  for  the  con- 
sumption of  the  family  of  such   person  for  one  year;  and 
the  polls  of  such  persons  as  the  listers  shall  deem  so  infirm  Polls  of  the 
as  to  be  unfit  subjects  of  taxation;  and  all  sheep,  cattle  she™,  &c. 
and  horses  which  have  not  been  wintered  one  winter,  and 
hay  and  other  produce  sufficient  to  winter  out  his  stock; 
and  all  lands  leased  by  the  several  towns  for  purposes  of 
education,  such  as  common  school  lands  and  also  lands  common 
owned  by,  or  leased  for,  the  use  of  colleges,  academies,  or  iand°'&c. 
other  public  schools ;  and  all  lands  leased  for  the  support  Lands  for 
of  the  gospel ;  but  the  private  buildings  situated  on  the  ^""P'"'  "*'^* 
lands  aforesaid  shall  not  be  exempt  from  taxation,  but  shall 
be  appraised  and  set  in  the  list  of  the  owner,  in  the  same 
manner  as  other  real  estate. 

The  term,  "farmers'  tools,"  in  the  above  section  sliall  f-'^T"^"' 

Till  T        1  1-1  t<K)lsde- 

incJude  all  carts,  wagons,  and  other  vehicles  necessary  to  fined. 

carry  on  the  farm  where  they  are  used  and  every  person, 

whether  a  farmer  or  not,  liable  to  be  taxed,  sliall  have  one  onpwa<ron, 

wagon  and  one  sleigh  and  harnesses  for  using  the  same  im'nR'sses 

exempt  from  taxation  ;  provided,  that  a  pleasure  wagon  or  "cpipt. 

other  vehicle  valued  at  more  than  sixty-five  dollars,  shall 

be  exempt  from  taxation.     All  fowls  shall  be  exempt.  fowu. 

All  animals  shall  be  considered  as  having  been  wintered 

one  winter  on  the  last  day  of  March,  tiiat  were  in  existence 

at  the  commencement  of  the  preceding  winter. 


240 


When  town 
exempt. 


Stocks. 


DIGEST  OF  TAX  LAWS. 

Whenever  any  town  in  the  state  shall  not  be  represented 
in  the  general  assembly,  and  the  grand  list  of  such  town 
shall  not  exceed  six  hundred  dollars,  such  town  shall  be 
exempt  from  payment  of  state  tax. 

Stocks  in  banking  and  other  corporations  without  this 
state,  actually  owned  by  citizens  and  residents  of  this  state, 
which  are  taxable,  and  are  actually  taxed  in  the  state, 
where  the  corporation  is  located,  shall  not  be  taxed  in  this 
state. 


Poll  tax. 


All  pro- 
perty liable. 


Definition 
of 

"  moneys" 

and 

'■  credits." 


Fnrniture. 


Books  of 
colle<rc8, 
schools, 
asylums, 

&C. 


YIRGINIA. 

Liable  to  Taxation. 

On  every  white  male  inhabitant  of  twenty-one  years  is 
assessed  a  tax  of  eighty  cents.  On  every  male  free  negro, 
•who  has  attained  the  age  of  twenty-one  years,  eighty  cents. 
On  every  slave  over  twelve  years,  whether  exempted  from 
county  levy  in  consequence  of  bodily  infirmity  or  not,  one 
dollar  and  twenty  cents;  and  herein  shall  be  included  all 
slaves  over  twelve  years,  owned  or  hired  by  any  company, 
institution  or  person  whatsoever. 

All  property  within  this  state,  and  the  moneys  and  credits 
of  persons  residing  therein,  whether  such  moneys  and  credits 
be  in  or  out  of  tlie  state,  except  such  as  is  hereinafter  ex- 
pressly exempted  or  otherwise  taxed. 

The  word  "  money  "  shall  include  not  qnlj^  gold,  silver 
and  copper  coins,  but  bullion  and  bank  notes.  The  word 
"credits"  shall  be  construed  to  mean  all  contracts  for  the 
payment  of  money  or  other  things.  All  claims  and  de- 
mands owing  or  coming  to  any  person,  whether  due  or  not, 
and  whether  payable  in  mone}'-,  tobacco  or  other  things; 
and  where  payable  in  anything  other  than  money,  its  pre- 
sent probable  value. 

Exemptions  from  Taxation. 

The  household  and  kitcben  furniture  used  in  a  licensed 
ordinary,  house  of  entertainment,  or  private  boarding  house, 
and  belonging  to  the  keeper  thereof,  the  value  whereof  has 
been  included  in  such  license  tax. 

All  books,  apparatus,  and  furniture  belonging  to  colleges, 
free  schools  and  incorporated  academics  and  used  for  col- 
lege or  school  purposes;  to  the  Universit}'  of  Virginia;  to 
the  Virginia  Military  Institute;  to  the  Institution  for  the 
Education  of  the  Deaf  and  Dumb,  and  the  Blind  ;  and  to  the 
lunatic  asylums,  and  all  personal  property  belonging  to 


Prodnc- 

tiODt. 


DIGEST  OF  TAX  LAWS.  241 

orphan  asylums,  overseers  of  the  poor,  and  exclusively  to 

the  commonwealth ;  all  fire  engines  or  other  implements  rire  en- 

for  the  extinguishment  of  fires.  ^"'*'' 

Books,  family  portraits  and  pictures  and  the  wearing  Book*,  &c 
apparel  of  every  person  and  family,  except  watches  and 
jewelry. 

AH  agricultural  productions  of  this  state. 

All  mineral  productions  of  this  state  in  the  hands  of  the 
producer  or  miner. 

All  felled  wood  or  timber. 

All  plantations  of  oysters  and  fisheries,  Cyetert. 

All  fowls  and  animals  of  every  description,  except  horses.  Fowls, 
mules,  asses  and  jennets,  cattle  sheep  and  hogs. 

All  capital  invested  in  any  trade  or  business  for  the  pro-  capiui. 
secution  of  which  a  license  is  required. 

All  farming  implements  actually  used  for  farming  pur-  ^[^1°^ 
poses,  except  road  wagons  or  wagons  used  principally  for  mcnts. 
other  than  farming  purposes. 

All  mechanics'  tools  used  on  any  farm,  or  by  any  person  Tool*, 
actually  engaged  in  any  trade,  occupation  or  profession,  and 
the  products  of  an}^  mechanic's  labor  made  in  this  state, 
and  kept  by  him  for  sale. 

All  property  which  is  the  subject  of  any  business  for  the  ^°^Y^^ 
prosecution  of  which  a  license  is  required  ;  all  open  accounts  licensed 
due  or  owing  to  the  person  prosecuting,  or  created  in  the 
course  of  such  trade  or  business;  all  moneys  on  hand  on 
the  1st  day  of  February,  received  in  the  course  of  such 
trade  or  business  ;  and  so  much  of  the  solvent  bonds,  secu- 
rities and  liquidated  claims  owing  to  such  person  from 
others,  after  deducting  therefrom  the  amount  owing  from 
such  person  to  others,  as  such  person  shall,  on  oath,  aver 
constitutes  a  part  of  the  actual  active  means  used  and  em- 
ployed by  him  in  carrying  on  such  trade  or  business,  shall 
together  constitute  the  capital  of  such  person,  and  shall  be 
exempt  from  taxation. 

But  nothing  in  this  section  shall  exempt  from  taxation  ^^^"^re^,"^ 
any  bond  or  security  for  any  debt  or  liability  contracted  or  not  exempt, 
created  in  an}''  such  trade  or  business,  previous  to  tlie  1st  clay 
of  February  of  the  year  preceding  that  of  the  assessment, 
whether  a  new  bond  or  security  has  been  taken  for  such 
debt  or  liability  or  not. 

All  other  moneys,  bonds,  securities  and  liquidated  claims  other  pro- 
of such  persons  not  otherwise  exempt,  shall  be  listed  for  exempt, 
taxation. 

Every  railroad  company,  not  exempted  by  its  charter  J^^'^^'j^, 
from  taxation,  paying  into  the  treasury  of  the  state,  for 
every  passenger  transported,  a  tax  at  the  rate  of  one  mill 
31 


242 


DIGEST  OF  TAX  LAWS. 


Incomes. 


Certain 
real  estate. 


Income, 


for  every  mile  of  transportation,  shall  not  be  assessed  with 
any  tax  on  its  lands,  buildings  or  equipments;  but  if  it  fail 
to  pay  such  tax,  in  any  six  months,  then  its  lands,  build- 
ings and  equipments  shall  be  immediately  assessed,  at  the 
full  cost  of  construction  and  outfit. 

Officers  in  the  service  of  the  state,  receiving  a  salary  out 
of  the  treasury ;  and  persons  whose  service  is  one  of  labor 
in  some  mechanic  art,  trade,  handicraft,  or  manufacture; 
and  ministers  of  the  gospel  are  exempted  from  paying  a 
tax  on  incomes. 

All  real  estate  used  for  divine  worship  or  as  public  bury- 
ing grounds ;  or  belonging  to  any  county,  city  or  town, 
and  used  for  public  or  charitable  purposes  and  not  held 
and  leased  out  for  profit;  or  belonging  to  colleges,  free 
schools  and  incorporated  academies,  and  used  for  college 
or  school  purposes;  or  to  the  University  of  Virginia;  or 
to  the  Virginia  Military  Institute. 

The  income  of  a  minister  of  the  gospel,  or  a  professor  in 
a  theological  seminary  is  exempt  from  being  listed  for  taxa- 
tion, also  persons  of  bodily  infirmity. 


Poll  tax. 


Property  of 
reli^ioua 
Bocieties  or 
benevolent 
institu- 
tions. 

Territorial 
lands ; 
school 
houses,  &c. 

Church 
property. 


WASHINGTON  TERRITORY. 

Liable  to  Taxation. 

White  male  inhabitants  between  twenty-one  and  fifty 
years  are  liable  to  a  poll  tax  of  one  dollar. 

All  real  and  personal  property  liable,  except  as  below 
exempted. 

Exemptions  from   Taxation. 

All  real  and  personal  property  belonging  to  any  religious 
society,  or  to  any  benevolent,  charitable,  literary  or  scientific 
institution,  or  invested  for  the  use  of  the  same,  or  held  by 
trustees ;  all  real  and  personal  property  belonging  to  the 
territory,  or  any  county  thereof ;  all  school  houses  and  school 
lands,  public  libraries,  and  all  places  of  burial,  and  the  pro- 
perty of  all  Indians. 

All  church  property  over  and  above  two  town  lots  on 
which  a  church  may  be  erected,  if  in  a  town,  and  one-half 
acre  of  land  on  which  a  church  may  be  erected,  if  in  the 
country,  shall  be  taxed  as  other  property. 


DIGEST  OF  TAX  LAWS.  243 

WISCONSIN. 

Liable  to  Taxation. 

Every  male  inhabitant  in  each  road  district,  over  twenty-  poiitax. 
one  and  under  fifty  years,  excepting  persons  of  color,  pau- 
pers, idiots  and  lunatics,  shall  pay  a  poll  tax  of  one  dollar 
for  liighvvay  purposes. 

All  property  in  the  state,  liable  real  and  personal,  not 
expressly  exempted. 

Eeal  property  includes  not  only  the  land  itself,  but  all  whntreai 
building.s,  fixtures,  improvements,   rights  and   privileges  Fnciude'J. 
appertaining  thereto. 

Personal  property  includes  every  tangible  thing  -which  What  per- 
is the  subject  of  ownership,  not  forming  a  part  of  any  par-  *°"*  ' 
eel  of  real  property  ;  also,  all  tax  certificates  ;  also,  judg- 
ments, notes,  bonds  and  mortgages,  and  all  other  evidences 
of  debt  secured  by  lien  on  real  estate;  also,  the  capital 
stock,  undivided  profits,  and  all  other  means  not  forming 
a  part  of  the  capital  stock  of  every  company  incorporated 
or  unincorporated,  and  every  share  or  interest  in  such 
stock,  profit  or  means  by  whatsoever  name  the  same  may 
be  designated;  and  also  every  share  or  interest  in  any  ship, 
vessel  or  boat  used  in  navigating  any  of  the  waters  within 
or  bordering  on  this  state,  whether  such  ship,  vessel  or 
boat  shall  be  within  the  jurisdiction  of  this  state  or  else- 
where. 

Money  or  moneys  include  gold  and  silver  coin  and  bank  what 
notes,  whether  in  possession  or  on  deposit,  subject  to  be  il^chflea. 
withdrawn  in  money  on  demand. 

Credit  means  and  includes  every  demand  for  money,  What 
labor  or  other  valuable  thing,  whether  due  or  to  become  due,  "*'^"' 
but  not  secured  by  lien  on  rea>l  estate  ;  provided,  that  pen-  Proviso. 
sions  receivable  from  the  United  States  or  from  any  of  them, 
salaries  or  payments  expected  to  be  received  for  labor  or 
services  expected  to  be  performed  or  rendered,  shall  not 
be  deemed  annuities  within  the  meaning  of  this  act. 

Personal  property,  when  used  in  a  general  sense,  shall  ^'f"it 
include  all  taxable  property  other  than  real  property.  poperty 

lucludcB. 

Exemptions  from  Taxation. 

All  buildings  used  exclusively  as  public  school  houses,  school 
places  of  public  worship,  or  both,  with  the  furniture  and  churchc*?*^ 
books  therein  contained,  used  exclusively  for  the  accom- 
modation of  schools  or  religious  meetings,  together  with 
the  grounds  occupied  thereby,  not  exceeding  in  any  one 


244 


DIGEST  OF  TAX  LAWS. 


Grnre- 
yards. 
Associa- 
tions. 


Universi- 
ties, &c. 

Rel).a;ious, 
&c..  asso- 
ciations. 


Property  of 
state,  U.  S. 

County,  &c. 


Water 
works. 


Fire  en 
ginea. 


Fair 
grounds. 


Furniture. 


Provisions, 
and  fuel. 


Apparel. 
Animals. 


case  ten  acre.s,  if  not  leased  or  otherwise  used  with  a  view 
to  profit. 

All  lands  used  exclusively  as  jmblic  graveyards. 

All  buildings  belonging  to  scientific,  literary  or  benevo- 
lent associations  used  exclusively  for  scientific,  literary  and 
benevolent  purposes,  together  with  the  land  not  exceeding 
forty  acres,  occupied  by  such  institutions,  if  not  lea.sed  or 
otlierwise  used  with  a  view  to  profit;  and  all  books,  paper.<<, 
furniture,  apparatus  and  instruments  belonging  to  such  asso- 
ciations, and  used  exclusively  for  scientific,  literary  or 
benevolent  purposes. 

All  moneys  and  credits  belonging  exclusively  to  uni- 
versities, colleges,  academies  or  public  schools  of  any  kind, 
or  to  religious,  literary,  scientific  or  benevolent  institutions 
or  associations,  appropriated  solely  to  sustaining  such  insti- 
tutions or  associations,  not  exceeding  in  amount,  or  in  the 
income  arising  therefrom,  the  limit  prescribed  by  the  char- 
ter of  such  institution  or  association. 

All  property  belonging  exclusively  to  tljis  state  or  the 
United  States, 

All  property  belonging  exclusively  to  any  county,  cit}-, 
town  or  school  district,  except  lands  bid  off  for  counties  or 
cities  on  tax  sales. 

All  works,  machinery  and  fixtures  belonging  to  any 
town,  city,  or  village,  used  exclusively  for  conveying  water 
to  such  town,  city  or  village. 

All  fire  engines  and  other  implenients  used  for  the  ex- 
tinguishment of  fires,  with  the  buildings  used  exclusively 
for  the  safe  keeping  thereof,  and  for  the  meeting  of  fire 
companies,  -whether  belonging  to  any  town,  city  or  village, 
or  to  any  fire  company  organized  therein ;  also,  all  lands 
used  exclusively  for  fair  ground  by  any  state  or  county 
agricultural  society,  together  with  all  personal  property 
owned  and  used  exclusively  for  such  societies. 

Household  and  kitchen  furniture,  and  beds  and  bedding, 
not  exceeding  in  their  aggregate  value  two  hundred  dollars. 

Provisions  and  fuel  provided  by  the  head  of  a  family  to 
sustain  the  members  thereof,  for  a  period  not  exceeding  six 
months  ;  but  no  person  from  whom  compensation  for  board 
is  received,  shall  be  deemed  a  member  of  the  fomily  within 
the  meaning  of  this  act. 

The  wearing  apparel  of  every  person,  and  all  fomily 
pictures. 

All  animals  and  animated  things  except  horses  and  neat 
cattle  over  two  years  old ;  mules  and  as.scs  over  one  year 
and  a  half  old  ;  sheep  and  hogs  over  six  months  old  ;  the 
1st  of  June  being  the  period  to  which  the  above  ages  refer. 


DIGEST  OF  TAX  LAWS. 


245 


All  public  libraries,  family  libraries  and  the  school  books 
of  every  person  and  family  not  exceeding  in  value  in  any 
one  case  one  hundred  dollars  for  each  person  or  family. 

Each  person  shall  be  entitled  to  exemption  on  other  per- 
sonal property,  except  moneys  and  credits,  pleasure  car- 
riages, gold  and  silver  watches,  pianos  and  melodeons,  to 
an  amount  not  exceeding  one  hundred  dollars,  to  be  selected 
by  such  person  at  the  time  of  listing. 

All  lands  and  real  estate  not  exceeding  five  thousand 
acres,  which  have  been  or  hereafter  may  be,  conveyed  to 
the  board  of  trustees  of  Brunson  Institute  at  Point  Bluff, 
for  educational  purposes,  and  held  and  appropriated  solely 
to  sustain  said  institution,  shall  be  exempt  from  taxation 
for  five  years  from  the  passage  of  this  act  (April  8,  1861); 
provided,  that  the  exemption  shall  not  continue  after  said 
board  shall  cease  to  hold  the  said  lands  and  real  estate  for 
educational  purposes,  nor  after  the  same  shall  be  leased  or 
otherwise  used  with  a  view  to  profit. 

All  real  estate,  and  each  tract  and  parcel  thereof,  not  to 
exceed  ten  thousand  acres  in  the  whole,  and  not  to  exceed 
two  thousand  acres  in  any  one  county  at  the  same  time,  nor 
six  hundred  and  forty  acres  in  any  one  town  at  the  same 
time,  which  has  been  or  shall  hereafter  be  conveyed  in  fee 
to  the  Lawrence  University  of  Wisconsin  for  educational 
purposes,  shall,  while  so  held  in  fee  simple  by  said  Uni- 
versity expressly  for  educational  purposes,  and  for  the 
endowment  of  said  Universit3^  be  exempt  from  taxation 
for  five  years  from  the  time  of  the  vesting  of  the  fee  of 
said  lands  in  said  University ;  provided,  that  the  period  of 
exemption  on  such  lands  as  are  now  owned  and  held  in 
fee  by  said  University  for  the  purposes  aforesaid,  shall  be 
construed  to  commence  on  the  1st  of  April,  1862  ;  and 
provided,  further,  that  such  lands,  or  any  part  thereof, 
shall  not  be  exempt  from  taxation  from  the  time  the  same 
shall  be  sold,  contracted  to  be  sold,  leased,  mortgaged,  con- 
veyed, or  in  any  manner  incumbered  by  said  University. 


Libraries, 


Exemption 
iiot  exceed- 
ing $100 


Lands  of 
Brunson 
Institute 
not  exceed- 
ing 5,0U0 
acn-s, 
crempt. 


Proviso. 


Real  estate 
of  Law- 
rence Uni- 
vcr«ity  not 
to  excet'd 
10,000  acres, 
exempt. 


Proviso. 


Proviso. 


INDEX  TO  DIGEST. 


STATES  AND  TERRITORIES. 


Alabama, 

Arkansas, 

California, 

Colorado, 

Connecticut, 

Delaware, 

Florida, 

Georgia, 

Illinois, 

Indiana, 

Iowa, 

Kansas, 

Kentucky, 

Louisiana, 

Maine, 

Maryland, 

Massachusetts, . . 

Michigan, 

Minnesota, 

Mississippi, 

Missouri, 

Nebraska, 

Nevada, 

New  Hampshire, 
New  Jersey, . . . . 
North  Carolina,  . 

Oliio 

Oregon, 

Pennsylvania, . . . 
Rhode  Island, . . . 

Tennessee, 

Texas, 

Utah, 

"Vermont 

Virginia, 

Washington, . . . . 
Wisconsin, 


Mode  or  Ma- 
chinery of 
Taxation. 

Standard  of 
vahic. 

Property  lia- 
ble to  it  ex- 
empt from 
taxation. 

.  PAGE. 

PAGE. 

PAGE. 

3 

184 

193 

4 

184 

198 

D""* 

185 

198 

8 

184 

200 

10 

185 

201 

14 

185 

204 

16 

185 

204 

18 

186 

205 

19 

186 

206 

44 

188 

208 

48 

189 

209 

50 

190 

210 

54 

190 

212 

58 

190 

212 

60 

190 

214 

64 

191 

215 

66 

191 

216 

70 

191 

218 

74 

191 

219 

78 

•   191 

220 

82 

191 

221 

84 

192 

224 

86 

192 

226 

88 

192 

227 

90 

192 

229 

91 

192 

230 

94 

192 

230 

108 

193 

232 

110 

194 

233 

122 

194 

234 

124 

194 

235 

129 

194 

238 

133 

194 

233 

136 

194 

238 

147 

195 

240 

163 

195 

242 

167 

195 

243 

^'tatf  of  ^tw  fotfe. 


REPORT 


STATE  ASSESSMENT  LAWS, 


JOINT  SELECT  COMMITTEE. 


APPOINTED  BY  THE  LEGISLATURE  OF  1862. 


TRANSMITTED  FEB.  2,  1863. 


ALBANY : 

WEED,    PARSONS    AND    COMPANY,    PRINTERa 
18G3. 


STATE  OF  NEW  YORK, 
In  Senate,  Albany,  April  22,  1862. 
On  motion  of  Mr.  Bell, 

Resolved,  That  a  Committee  of  Five  be  appointed  to  examine  the  Assessment  and 
Taxation  Laws  of  this  State  and  other  States,  with  power  to  employ  such  assistance  as 
may  be  necessary  to  enable  them  to  present  to  the  next  Legislature,  in  as  clear  and 
concise  a  manner  as  a  full  comprehension  of  the  subject  requires,  a  Bill  that  shall 
remedy  the  present  defects  in  our  existing  Laws  on  this  subject. 

Ordered,  That  Messrs.  Bell,  Folger,  Ganson,  Murphy  and  Low  be  such  Committee. 
By  order  of  the  Senate. 

JAS.  TERWILLIGER,   Ckrk. 


«  STATE  OP  NEW  YORK, 

Assembly  Chamber,  Albany,  April  16,  1863. 

Resolved,  That  two  thousand  copies  of  the  Digest  of  Taxation,  by  Alfred  B.  Street, 
be  furnished  to  the  Assembly  by  the  Printer  of  the  last  Edition. 

By  order. 

J.  B.  CUSHMAN,  Clerk. 


tntt   0f   ^tw   ^t^xli. 


No.  30. 


IN  SENATE, 

February  2,  1863. 


REPORT 

OF  THE  JOINT  SELECT  COMMITTEE  APPOINTED  AT  THE  LAST 
SESSION  TO  REVISE  AND  AMEND  THE  ASSESSMENT  LAWS 
OF  THE  STATE. 

The  select  committee  to  whom  was  referred  the  subject  of  the 
assessment  laws,  with  instructions  to  perfect  and  bring  in  a  bill 
for  the  consideration  of  the  Senate,  with  power  to  sit  during  the 
vacation,  have  had  the  same  under  consideration  and  ask  leave 
to  submit  the  following 

EEPOKT: 

The  Hon.  the  Assembly  of  1862,  by  resolution  appointed  a  like 
select  committee,  viz. :  Messrs.  Alvord,  Hulburd,  Stetson,  Tracy 
and  Phelps,  who  were  instructed  also  to  report  by  bill  to  the  in- 
coming House  of  Assembly  for  the  year  1863  ;  upon  consultation 
it  was  thought  by  both  committees  that  inasmuch  as  their  duties 
and  object  were  alike,  it  would  conduce  more  to  the  thorough  in- 
vestigation of  the  subject  and  possibly  result  in  a  more  harmonious 
and  profitable  action,  on  the  part  of  the  Legislature,  if  they  should 
act  as  a  joint  committee;  accordingly  they  so  organized  by  the  selec- 
tion of  the  chairman  of  the  Senate  committee  as  the  chairman  of 
the  joint  committee  and  the  present  report  and  bill  accompanying  it 
are  theresultof  their  joint  action. 

The  subject  of  taxation  and  the  laws  regulating  the  levy  and  col- 
lection of  taxes  has,  ever  since  the  formation  of  stable  governments, 
been  one  of  difficult  solution.  Great  minds  have  expended  their 
energies,  ponderous  tomes  have  been  written,  theories  almost  number- 
less have  been  advanced,  practice  has  varied  greatly  not  only  iu  dif* 
32 


250  REPORT  OF  JOINT  COMMITTEE. 

ferent  but  in  the  same  countries,  and  even  to-day  the  laws  whicli  gov- 
ern this  subject  are  almost  as  diverse  as  ever. 

The  American  people  were  the  first  to  proclaim,  insist  upon  and 
put  in  practice  the  sound  republican  doctrines  that  "  taxation  and 
representation  should  go  together,"  and  we  hold  now  that,  viewed 
in  any  other  light  than  as  the  cost  of  our  protection  in  our  political 
and  private  rights,  both  of  person  and  property,  taxation  is  oppres- 
sion. We  turn  with  pride  from  those  systems  of  taxation  which, 
based  upon  the  power  of  hereditary  or  accidental  position,  enable  the 
few  to  oppress  and  grind  down  the  million,  strengthening  the  power 
and  swelling  the  fortunes  of  the  governors  under  the  false  and  spe- 
cious plea  that  it  is  required  as  the  price  of  their  care  and  protection 
of  the  governed,  to  the  contemplation  of  our  system  of  government 
which  takes  from  the  property  of  the  people  that  which  they  freely 
yield  to  the  common  treasury  for  the  common  good.  We  deem 
that  the  doctrine,  often  expressed,  and  even  elaborately  argued,  that 
taxation  is  sometimes  beneficial,  by  stimulating  industry,  inviting 
energy  and  invention,  and  thereby  increasing  not  only  the  wealth 
but  the  intelligence  of  a  people,  is  a  fallacy,  and  we  hold  it  to  be  true 
that  a  free  people  should  be  relieved  from  all  burdens  not  absolutely 
necessary  to  an  economical  administration  of  the  powers  and  duties 
of  government.  Excessive  taxation  enlarges  both  the  number  and 
the  power  of  the  mere  officers  of  the  state,  at  the  expense  of  the  pro- 
perty and  liberties  of  the  people. 

If  we  are  correct  in  the  position  that  taxation  is  the  price  or  penalty 
exacted  by  the  requirements  of  civilization  and  the  necessity  of  re- 
gulated liberty  of  thought,  action  and  property,  we  cannot  but  con- 
clude that  such  price  or  penalty  should  be  as  light  as  possible 
compatible  with  the  ends  in  view  ;  and  the  very  spirit  of  our  insti- 
tutions, no  less  than  stern  equal-handed  justice,  demand  that  bur- 
dens, if  necessary,  should  be  spread  with  impartiality  and  equity 
upon  all  who  may  be  benefited  or  protected  in  just  proportion  to 
their  property,  without  reference  to  its  kind  but  only  to  its  intrinsic 
value. 

The  existing  laws  of  our  state  on  this  subject  have  not  been  mate- 
rially altered  for  the  last  half  century  ;  they  were  passed  at  a  time 
in  our  history  when  the  agricultural  element  of  wealth  was  the  ab- 
sorbent of  almost  the  entire  property.  During  that  period  our 
country  has  been  gradually  but  rapidly  developed,  and  agriculture 
has  found  a  more  remunerative  position  in  the  great  west,  which 
now  not  only  builds  up  thriving  towns  and  populous  cities  which  lie 
on  the  banks  of  the  lakes  and  on  the  tracks  of  the  railroads  of  its 
own  country,  but  compensating  us  for  the  rivalry  and  successful 
competition  with  our  agricultural  interests,  has  made  this  state  the 
common  carrier  and  commercial  agent  of  an  empire  of  states. 

The  great  minds  of  our  legislators,  seconded  and  stimulated  by 
the  sympathies  and  active  co-operation  of  our  people,  initiated  and 


REPORT  OF  JOINT  COMMITTEE.  251 

completed  those  magnificent  works  of  public  improvement  ■which 
have  made  our  state  the  highway  of  the  commerce  and  the  products 
of  a  continent ;  enlarged  the  boundaries,  increased  the  population  and 
heaped  up  the  wealth  of  our  empire  city,  until  she  has  become  the 
warehouse  of  nations,  and  her  merchants,  in  intelligence,  material 
prosperity  and  wealth,  rank  with  the  princes  of  the  earth. 

Look  to  the  history  of  the  progress  of  those  Avorks,  and  you  will 
find  the  landed  or  rural  interest  never  faltering,  always  patient  under 
burdens,  paying  cheerfully,  liberally,  their  share  of  the  taxation, 
onerous  though  it  was,  to  finish,  complete  and  enlarge  those  great 
avenues  of  trade,  looking  not  with  a  contracted  mind  only  to  the 
local  and  present  effects  of  taxation  and  assured  competition  to  their 
interests;  but  having  at  heart  a  patriotic  pride  in  the  greatness  and 
glory  of  our  state,  they  foresaw  that,  though  not  to  them  the  enjoy- 
ment, yet  to  their  children  and  successors  they  were  leaving  a  legacy 
which  would  produce  untold  more  riches  than  the  soil  they  burdened 
to  lay  their  foundation.  The  practical  result  of  those  enterprises 
has  been  to  take  from  the  state  its  sceptre  of  agricultural  supremacy  ; 
for  to-day  the  cheap  lands  of  Illinois,  Indiana,  Iowa  and  the  adjacent 
states  forbid  competition  in  the  products  of  the  farm  which  enter 
into  general  use  as  a  necessary  means  of  sustenance.  But  while  the 
lands  of  the  great  west  groan  under  the  burden  of  their  abundant 
harvests,  the  wealth  and  enterprise  of  our  people  gathering  it  as  it 
falls  before  the  sickle  of  the  reaper,  carry  it  over  our  great  natural 
mland  seas  and  using  the  magnificent  artificial  highways  of  our  state, 
pour  it  into  the  lap  of  New  York,  there  to  meet  and  exchange  with 
the  manufactures  of  New  England  and  the  Middle  States,  to  be  bar- 
tered for  the  necessaries  and  luxuries  which  commerce  with  her 
myriad  arms  draws  from  all  parts  of  the  earth,  which  we  distribute, 
enhanced  in  value  by  the  expense  and  profit  of  the  carrier  and  mer- 
chant, to  the  tillers  of  the  soil  at  their  homes  on  the  far-ofi"  prairies. 

It  would  seem  to  the  committee  that  it  is  evident,  while  thus  in  a 
large  degree  the  business  of  our  people  has  radically  changed,  and 
we  have  become  more  a  people  of  commerce  than  agriculture,  yet 
no  step  has  been  taken  to  equalize  the  burden  of  cost  of  protection. 
For  years  past,  from  all  parts  of  the  state,  petitions  have  come  to  the 
Legislature,  asking  for  remedy  in  this  regard.  In  the  last  Legisla- 
ture an  attempt  was  made  to  change  the  laws  on  this  subject,  but 
while  all  acknowledged  the  inequality  and  injustice  of  the  practical 
workings  of  the  present  system,  yet  the  Legislature  were  not  willing 
to  enact  any  radical  reform  or  thorough  change,  without  due  and 
serious  consideration. 

In  the  discharge  of  their  duty  the  committee  caused  to  be  collated 
and  reduced  to  the  form  of  a  digest  for  their  use,  the  assessment  and 
tax  laws  of  Great  Britain  and  of  most  of  the  States  and  Territories 
of  the  Union ;  they  also  had  before  them  the  present  internal  reve- 
nue law  of  the  United  States. 


252  REPORT  OF  JOINT  COMMITTEE. 

The  examination  of  the  British  system,  a  compound  of  direct, 
income  and  excise  taxation,  is  peculiar  to  their  position;  too  arti 
ficial  and  intricate  for  our  young  country,  based  upon  principles  and 
supporting  practical  doctrines  at  war  with  both  the  form  and  spirit 
of  our  government.  It  may  be  well  to  say,  here,  however,  that  the 
popular  idea  that  the  soil  in  England  bears  the  greater  weight  of 
taxation,  is  not  true;  upon  commerce  and  the  supply  of  the  daily 
wants  of  the  lower  millions  does  the  heavy  hand  of  taxation  mainly 
rest ;  yet  it  is  true  that  the  comparatively  recent  imposition  o^  an 
income  tax  tends  more  to  equalize  and  distribute  impartially  the 
burdens,  and  leads  us  to  believe  the  time  may  come  when  no  acci- 
dental distinction  of  birth  or  fortune  will  relieve  any  from  their  due 
share  in  the  expenses  of  government.  The  system  embodied  in  the 
present  internal  revenue  law  of  the  United  States  is  novel  in  prac- 
tice in  this  country,  although  old  in  existence  as  a  system  on  the 
continent  of  Europe.  Loyalty  to  our  government,  the  great  and 
present  pressing  necessities  of  our  situation,  forbid  that  a  truly 
patriotic  people  should  do  aught  but  submit  to  the  experiment.  Yet 
we  must  be  permitted  to  say  that,  in  our  opinion  the  unsoundness 
of  this  method  of  raising  means  to  support  government  is  apparent 
from  its  total  practical  disregard  of  equity.  It  is  in  fact  a  system  of 
taxation  better  adapted  to  the  growth,  strength  and  prosperity  of  an 
aristocratic  form  of  government,  than  to  one  based  upon  the  doctrine 
of  equality  in  personal  and  political  rights.  It  taxes  labor  whether 
physical  or  intellectual,  and  the  necessities  far  out  of  proportion  to 
the  luxuries  of  life ;  and  is  calculated  to  repress  and  weigh  down 
that  buoyant  spirit  of  emulation  and  enterprise,  which  so  eminently 
marks  the  struggles  of  our  people,  by  the  crushing  weight  of  unequal 
and  unjust  burdens. 

New  York,  mainly  a  commercial  and  manufacturing  community; 
will,  under  this  law,  pay  largely,  some  say  one-half,  others,  even  two- 
thirds  of  the  whole  of  this  tax,  while  the  agricultural  States  will  be 
but  lightly  burdened.  We  believe  that  Congress  should  be  urged 
by  our  people  and  their  representatives  to  greatly  modify  that  act. 
It  may  not  be  entirely  proper,  but  still  we  cannot  forbear  here  to  say 
that,  in  our  judgment,  if  the  principle  be  not  changed,  3^et  the  com- 
plicated machinery  of  the  measure  should  be  very  much  simplified, 
and  we  would  instance  one  direction  as  an  example  merely.  Would 
it  not  be  far  better  in  that  portion  of  its  machinery  worked  b}^ 
stamps,  to  substitute  the  use  of  the  value  necessary,  by  the  affixing 
of  a  common  stamp  to  all  articles  requiring  their  use,  varying  the 
number  to  meet  the  difference  in  tax,  rather  than  require  a  specific 
difference  in  the  stamps  themselves  as  used  for  diverse  articles  ? 

Heretofore  in  the  United  States,  and  in  all  the  States  of  this 
Union,  the  underl3nng  principle  of  all  taxation  upon  the  people  has 
been  that  it  should  be  direct,  and  upon  property,  however  repre- 
sented, and  the  only  admitted  departure  therefrom  has  been  the 


REPORT  OF  JOIXT  COMMITTEE.  253 

imposition  of  a  tax  or  customs  duty  upon  importations  by  the  Fede- 
ral Government.  It  is  needless  here  to  give  the  reasons  for  this 
exception  to  the  general  rule  and  its  necessity;  we  have  mainly  to 
do  with  our  own  system,  working  internally  upon  our  people. 

This  brings  us  down  to  the  consideration  of  the  various  opinions 
expressed,  and  arguments  urged  in  the  conflict  between  classes  of 
property.  Some  strong  and  able  statesmen  contend,  with  great  array 
of  argument,  that  real  estate,  or,  in  other  words,  the  soil  should 
alone  be  taxed,  leaving  commerce,  manufactures  and  the  mechanic 
arts  entirely  free  and  untrammeled;  while,  on  the  other  hand,  there 
are  those  who  claim  that  the  business  of  the  country  should  support 
the  government.  Thg  first  class  argue  that  there  is  no  real  abiding 
value  or  possession,  except  in  the  land;  that  it  is  not  subject  either 
to  the  wasting  wear  of  time,  to  obstruction  or  destruction  by  the 
hand  of  cupidity  or  violence,  to  the  frequent  changes  of  political  or 
financial  policy,  and  that  consequently  its  intrinsic  value,  when  com- 
pared with  personal  estate,  is  as  the  solid  rock  to  the  fleeting  cloud, 
rendering  it  a  never-failing  source  from  whence  to  draw  the  sure  and 
certain  financial  support  of  government.  Again,  they  contend  that 
while  agriculture  is  the  natural,  inartificial  employment  of  the  peo- 
ple, it  is  restrictive  in  its  tendency,  and  throws  upon  enterprise,  skill 
and  capita]  the  labor  of  developing  a  nation  ;  placing  upon  them  all 
the  difiiculties  and  hazards  of  failure,  and  reaping  for  itself  all  the 
permanent  benefits  in  the  increased  value  of  its  enduring  possessions  ; 
and  from  these  premises  it  is  argued  that  business  or  the  pursuits  of 
commerce,  manufactures  and  the  mechanic  arts  should  be  fostered, 
protected  and  cherished  at  the  expense  and  with  the  taxation  of  the 
real  estate. 

The  second  class,  who  take  the  position  that  business,  or,  in  other 
words,  the  personal  property  of  the  country  should  alone  be  taxed, 
proceed  upon  the  ground,  first,  that  the  permanenc}'-  and  indestructi- 
bility, from  any  cause,  of  the  land  renders  its  protection  and  care  on 
the  part  of  government  inexpensive,  and  that  in  fiict  it  is  only  for 
the  benefit  and  safety  of  the  precarious  tenure  of  personal  property, 
as  regards  both  its  possession  and  existence,  that  the  great  share  of 
means  and  ])ower  by  way  of  taxation  is  required.  Secondly,  that 
in  regard  to  land,  its  fluctuations  in  value  are  slight,  its  appreciation 
by  time  slow,  and  its  returns  of  revenue  or  profit  small,  when  com- 
pared with  its  cost  or  value ;  while  personal  property  appreciates 
rapidly,  improves  under  every  stimulus  of  enterprise  and  yield.s 
great  returns  with  small  outlays;  and  ibr  these  rca.sons  can  well 
afford  to  pay  the  burdens  of  supporting  government,  and  believe 
thereby  an  interest  which,  though  indispensable,  yet  is  not  so  expen- 
sive ifj.  protection  and  bears  no  comparison  in  returning  profit  for 
use. 

We  have  among  us  many  able  men  who  contend  that  the  true 
basis  of  assessment  is  the  income  or  annual  resulting  returns  of  all 


254  REPORT  OF  JOINT  COMMITTEE. 

kinds  of  property,  arguing  tliat  the  true  value  of  property  can  alone 
be  determined  by  its  actual  yield  or  increase  at  uniform  stated  periods 
of  time.  They  say  that  all  other  estimates  of  value  are  inconclusive, 
fancied  or  false,  and  should  not  be  used  to  determine  the  proportions 
due  from  any  kind  or  form  of  property  to  the  government. 

An  element  or  source  of  revenue  enters  into  the  system  of  some 
countries,  among  others,  a  few  of  our  sister  states,  not  to  the  exclu- 
eion,  but  to  the  relief  and  aid  of  other  ways  of  taxation ;  we  allude 
to  a  poll  or  head  tax,  which  is  levied,  uniform  in  its  amount,  upon 
all  male  citizens  of  a  certain  age,  without  regard  to  their  property, 
and  in  some  instances  irrespective  of  any  difference  from  any  cause 
in  political  privileges.  The  nearest  approach  this  State  has  ever 
made  to  the  adoption  of  this  system  is  in  the  commutation  or  head 
tax,  in  lieu  of  actual  militia  service,  and  our  highway  poll  tax.  Our 
military  laws  claim  the  service  of  all  our  male  people  of  certain  ages, 
only  those  being  exempt  therefrom  who  are  incapacitated  from  natu- 
ral physical  causes,  or  who  are  relieved  by  the  necessary  emj)loyment 
of  their  time  in  other  services  of  the  government.  It  would  seem  to 
US  that  this  method  or  plan  of  taxation  is  eminently  just ;  for  we 
ask,  does  not  government  protect  the  person?  Are  laws  for  the 
protection  of  property  of  any  advantage  to  the  possessors  thereof, 
if  they  themselves  are  denied  such  protection  ?  And  how  soon 
would  property  in  the  hands  of  the  unscrupulous  and  tyrannical, 
become  the  chains  and  fetters  of  the  poor  and  needy,  unless,  even 
against  its  power  and  unjust  administration,  the  strong  protective 
arms  of  the  government  w^as  extended  for  the  benefit  of  personal 
right  and  the  care  and  perpetuation  of  personal  liberty? 

The  people  of  this  State,  however,  have  uniformly  decided  against 
the  imposition  of  a  head  or  poll  tax,  other  than  for  military  and 
highway  purposes,  because,  as  has  been  argued,  its  tendency  was  to 
check  immigration,  which  was  necessary  to  enable  us  to  clear  up  and 
settle  our  new  lands,  and  above  all,  to  give  us  the  bone  and  sinew 
which  were  working  out  those  magnificent  public  highways  of  com- 
merce which  pre-eminently  distinguish  our  State.  The  time  will 
come,  however,  when  we  shall  have  reached  that  point  of  growth 
and  maturity  that  property  will  demand  and  receive  some  relief  b}^ 
dividing  its  burdens  with  the  persons  who  are,  alike  with  it,  taken 
care  of  by  government. 

The  doctrine  of  adjusting  and  assessing  balances  is  the  favorite 
method  of  very  many,  and  lies  partially  at  the  foundation  of  our 
present  system.  If  a  community  were  entirely  isolated,  so  that  its 
business  in  all  ways  were  confined  to  its  own  people,  who  produced 
and  consumed  among  themselves  all  that  was  required  or  used,  then, 
of  course,  the  balance,  or  remainder  over  indebtedness,  in  the  hands 
of  individuals,  when  aggregated  would  express  the  sum  total  of  the 
property  of  the  nation.  But  in  such  a  country  as  ours,  we  being  a 
comparatively  new  and  poor  people,  our  commerce  mainly  depends 


REPORT  OF  JOINT  COMMITTEE.  255 

upon  the  credit  system,  and  consequently  the  actual  bona  fide  owner- 
ship of  a  large  amount  of  visible  personal  property  and  liens  and 
incumbrances  on  real  estate  is  without  our  jurisdiction  so  far  as  the 
•persons  of  our  creditors  are  concerned.  Yet,  still,  we  none  the  less 
are  bound  to  protect  and  take  care  of  all  this  property  at  an  ex- 
pense which  has  to  be  met  by  taxation.  Some  of  the  committee 
contend  that  the  true  rule  is  to  assess  all  property  which  seeks  our 
governmental  care,  without  reference  to  its  ownership,  but  leave 
the  question  from  whose  share  of  interest,  of  the  many  owners,  the 
tax  is  to  come,  to  be  settled  by  the  parties  themselves,  thereby 
relieving  the  government  from  the  necessity  and  expense  of  acting 
as  arbitrator  in  the  matter,  and  finally  collecting  the  whole  charge 
from  the  unfortunate  few  resident  tax-payers,  for  the  benefit  of  the 
resident  debtors  and  foreign  creditors.  The  doctrine  of  balances 
almost  entirely  exonerates  the  business  of  the  country,  for  the  final 
adjudication  places  the  ownership  beyond  our  limits.  Let  us  take 
the  case  of  one  of  our  merchants  in  an  interior  city  of  our  State. 
Say  he  has  a  small  capital  to  begin  with;  he  hires  or  rents  a  store  ; 
the  city  paves  the  roads,  flags  the  walks,  lights  the  streets,  furnishes 
the  water  and  fire  apparatus  for  the  extinguisliment  of  fires,  appoints 
and  keeps  in  efficiency  the  police  force,  builds  the  jails  and  peniten- 
tiaries, pays  the  judges  and  juries,  ifii  for  the  benefit  of  the  trade  and 
protection  of  the  property  of  the  merchant,  who,  taking  advantage 
of  the  rapidity  and  security  of  transportation  by  means  of  our  public 
works,  and  aided  by  the  credit  system,  renews  his  stock  and  sells  to 
many  times  the  amount  of  his  actual  capital  in  the  course  of  the  year, 
receiving  in  returning  profit  a  percentage  largely  in  excess  of  the 
farmer,  or  even  the  money  lender.  The  assessor  calls  upon  property 
to  respond  to  this  outlay  of  expenditure  of  government,  and  is 
answered  by  the  merchant :  I  owe  for  my  goods,  and  wiiat  little  real  ■ 
capital  I  have  is  in  the  precarious  condition  of  indebtedness  from 
others  formerchandi.se  sold;  I  cannot  add  to  the  assessment  roll. 
The  assessor  follows  the  ownership  of  the  property  from  the  mer- 
chant in  the  country  only  to  find  that  the  importer,  who  is  the  credi- 
tor of  the  jobber,  is  also  the  debtor  of  the  manufacturer  of  Manchester 
or  the  weaver  of  Lyons.  The  result  of  this  system  is  nothing  more 
or  less  than  that  our  State  gi;vernrnent  is  a  great  insurance  office  for 
the  foreign  creditor,  who  pays  nothing  even  for  the  paper  upon  which 
his  policy  is  written.  This  is  one  only  of  tiie  many  exemplifications 
that  can  be  given  of  the  very  great  inequality  which  is  practically 
produced  by  this  method  of  assessment. 

In  reviewing  for  thcm.selves  all  these  various  schemes  of  a.ssess- 
ment  and  taxation,  your  committee  beg  leave  to  repeat  somewhat 
the  arguments  and  reasons  heretofore  glanced  at,  in  order  to  show 
why  they  have  come  to  the  conclusions  cnrbodicd  in  the  bill  which 
they  have  submitted  for  the  consideration  of  the  Legislature. 

We  do  not  believe  that  real  estate  should  alone  bear  all  the  tax 


256  REPORT  OF  JOINT  COMMITTEE. 

of  the  country ;  we  think  the  history  of  the  past  has  clearly  demon- 
strated, that  while  a  mutuality  of  benefit  has  accrued  to  both  species 
of  property,  real  and  personal,  by  the  action  of  one  upon  the  inte- 
rests of  the  other;  yet  so  far  in  our  history,  the  mere  monetary  gain 
has  been  largely  in  excess  in  favor  of  personal  property.  Where 
would  be  the  wealth  of  an  empire  city,  if  you  should  deprive  her 
of  the  tribute  poured  into  her  lap  by  the  wooded  hill  and  cultivated 
plain  of  the  country  ? 

In  framing  the  bill  which  accompanies  this  report,  your  committee 
have  been  governed  by  a  desire  to  adopt  its  provisions,  as  far  as 
possible,  to  the  diversified  interests  and  operations  of  our  State. 
While  it  affords  a  simple  remedy  for  the  relief  of  a  certain  class  of 
real  estate  holders,  who,  under  the  present  law,  are  compelled  to  pay 
taxes  upon  the  indebtedness  therefor  ;  yet  it  does  not  impose  any 
new  burdens  upon  the  owners  of  such  securities.  One  class  of  pro- 
perty is  not  sought  to  be  relieved  at  the  expense  of  another.  By 
the  faithful  administration  of  this  act,  the  net  value  only  of  every 
person's  taxable  estate,  whether  invested  in  lands,  or  in  an}'-  other 
species  of  property,  will  be  required  to  contribute  its  just  and  rata- 
ble proportion  of  taxes  for  the  support  of  the  government. 

Sections  1  to  3  of  the  bill,  contain  an  enumeration  of  persons  and 
property  liable  to  taxation,  with  definitions  of  some  of  the  terms 
employed,  and  are  substantially  copies  of  the  present  laws.  Section 
4,  for  greater  convenience,  is  divided  into  fourteen  subdivisions,  and 
contains  a  specific  enumeration  of  property  exempted  from  taxation. 
This  section  contains  special  exemptions  of  subsequent  acts  of  the 
Legislature,  in  addition  to  those  contained  in  the  present  laws.  It 
also  contains  the  present  practice  of  exempting  from  taxation  the 
products  of  other  States  and  moneys  transmitted  from  abroad  for 
investment  or  otherwise,  while  in  the  possession  or  under  the  con- 
trol of  the  commission  merchant  or  agent ;  and  for  the  benefit  of 
the  most  numerous  class  of  depositors  it  exempts  personal  property 
in  savings  banks  and  life  insurance  companies  to  the  amount  of  two 
hundred  and  fifty  dollars  for  each  depositor. 

Section  5  contains  the  present  provisions  relative  to  taxing  lands 
sold  or  leased  by  the  State,  even  though  they  have  not  been  con- 
veyed. 

Section  6  requires  the  capital  stock  of  life  insurance  companies  to 
be  taxed  at  the  amount  named  in  their  charters  ;  also  for  the  amount 
of  their  surplus  earnings  after  deducting  from  their  assets  the  pre- 
sent net  value  of  their  outstanding  policies. 

Sections  7  to  12  determine  the  place  in  which  the  property  of 
individuals  is  to  be  assessed,  and,  with  the  exceptions  of  the  stock 
of  manufacturers,  the  stock  in  trade  of  merchants,  and  the  personal 
property  upon  farms  which  are  not  situated  in  the  town  in  which 
the  owner  resides,  which  are  to  be  taxed  in  the  towns  in  which  such 
property  is  situated. 


REPORT  OF  JOINT  COMMITTEE.  257 

Section  13  provides  for  the  assessment  and  collection  of  taxes 
on  the  personal  property  of  transient  persons,  and  persons  who 
may  change  their  residence  to  avoid  or  in  any  manner  escape  tax- 
ation. 

Sections  14  to  16  determine  the  place  in  which  incorporated  com- 
panies, and  corporations  for  manufacturing,  mining,  meciianical  and 
chemical  purposes  shall  be  taxed,  and  is  designed  to  provide  against 
future  controversies  on  that  subject. 

Section  17  requires  all  railroad  corporations  to  transmit,  on  or 
before  the  first  day  of  June,  to  the  assessor  of  every  town  or  city  in 
which  their  property  shall  be  situated,  a  verified  statement  of  tiieir 
taxable  property  in  such  town  or  city.  They  shall  also,  on  or  before 
the  first  day  of  July  in  each  year,  transmit  a  like  statement  to  the 
State  Assessor. 

Section  18  requires  the  assessors  to  assess  the  real  property  of 
railroads  in  their  respective  towns,  and  the  personal  property  in  the 
towns  in  which  their  principal  ollice  is  situated. 

Sections  19  to  21  make  it  the  duty  of  the  assessors  of  every  town 
ani.  city  in  which  the  principal  office  of  a  railroad  corporation  is 
situated,  on  or  before  the  first  day  of  July  in  each  year,  to  transmit 
a  statement  of  the  valuation  of  the  personal  property  of  such  cor- 
poration to  the  State  Assessor ;  who  shall  apportion  the  aggregate 
valuation  of  such  personal  property  among  the  several  towns  and 
cities  through  which  such  railroad  runs,  to  be  by  the  assessors,  for 
the  purpose  of  taxation,  added  to  the  valuation  of  the  real  estate  of 
such  corporation  in  their  respective  towns  and  cities. 

Sections  22,  23,  prescribe  the  manner  in  which  assessments  are  to 
be  made,  and  define  the  powers  and  duties  of  assessors ;  suitable 
books,  to  be  called  valuation  lists,  containing  blank  columns,  with 
appropriate  numbers  and  headings,  having  been  furnished  by  the  State 
Assessor.  Ou  or  about  the  first  day  of  May  in  each  year,  they  are 
to  divide  their  town  or  city  into  convenient  districts,  and  proceed 
to  diligently  examine,  and  enter  in  such  valuation  lists,  under  its 
appropriate  head,  all  tiie  taxable  property,  both  real  and  personal,  in 
their  respective  towns  and  cities,  with  the  just  and  true  value  thereof. 
To  enable  the  assessors  to  determine  the  true  value  of  any  property 
subject  to  taxation,  and  to  discover  property  that  may  have  been 
concealed,  for  the  purpose  of  avoiding  taxation,  they  are  authorized 
to  examine  the  owner,  or  other  persons,  on  oath,  as  to  the  valuation 
or  concealment  of  such  property. 

The  assessors  are  required  to  estimate  and  assess  all  real  estate 

liable  to  taxation  at  its  just  and  true  value,  as  estimated  in  ordinary 

transactions  in  the  private  sale  of  similar  property,  and  not  at  the 

irice  for  which  such  property  would  be  sold  at  forced  sale  or  auction ; 

jvery  other  species  of  property  at  its  just  and  true  cash  value. 

Property  held  in  trust  for  others  is  to  be  entered  in  the  valuation 
list,  in  separate  lines  from  individual  property  with  the  representa- 
33 


g58  REPORT  OF  JOINT  OOMMiriEE. 

tive  character  of  the  person  by  whom  it  is  held  or  controlled.     All 
actual  indebtedness  shall  be  deducted  from  the  valuation  of  personal 

property. 

Sections  30  to  82,  contain  a  provision  by  which  the  holders  of  land 
encumbered  by  mortgage  for  the  payment  of  money,  may,  by  pre- 
senting to  the  assessor  a  written  statement  duly  subscribed  and  veri- 
fied, containing  the  name  and  residence  of  the  owner  of  such  mort- 
gage and  the  amount  due  thereon,  charge  the  owner  thereof  the 
ratable  proportion  of  the  tax  by  him  paid  upon  such  lands.  And 
mortgages  assessed  in  the  manner  herein  provided  shall  not  be  other- 
wise assessed  or  taxed.  But  mortgages  constituting  any  portion  of 
the  capital  stock  of  banks  or  other  corporations  in  this  state  or 
owned  or  held  by  residents  of  other  states,  and  the  lands  upon  which 
they  are  given,  shall  be  assessed  and  taxed  as  heretofore.  These 
sections  also  prescribe  the  duty  of  assessors  in  assessing  such  mort- 
gages and  provide  proper  relief  for  the  owners  thereof! 

Section  33  and  subdivisions  contain  the  existing  provisions  in 
relation  to  the  proper  designation  and  assessment  of  lands  of  non- 
residents. V 

Section  34  requires  the  assessors  to  complete  their  valuation  lists 
by  the  first  day  of  July,  and  make  a  true  abstract  or  summary  of  the 
same  in  a  book  to  be  called  the  assessment  roll,  which  shall  be  fur- 
nished by  the  State  Assessor  and  contain  blank  columns  with  appro 
priate  headings,  as  per  form  contained  in  the  bill,  which  assessment 
roll  or  a  fair  copy  thereof  shall  be  deposited  in  the  ofiice  of  the  town 
or  city  clerk  for  twenty  days,  and  be  subject  to  the  inspection  of  all 
persons  interested  in  such  assessment.  The  assessors  are  also  re- 
quired to  make  and  post  the  nsual  notices. 

Sections  35  to  37,  provide  for  a  town  board  of  assessments,  to  be 
composed  of  the  supervisor,  assessors,  and  town  clerk  of  a  town,  or 
the  mayor,  assessors  and  city  clerk  of  a  city,  whose  duty  it  shall  be 
to  meet  at  the  clerk's  office  on  the  third  Tuesday  of  July ;  and  when 
organized  in  the  prescribed  form,  said  board  or  a  majority  thereof, 
shall  have  power  and  it  shall  be  their  duty  to  hear  and  determine 
all  complaints,  take  such  testimony  as  they  may  deem  proper,  to 
enable  them  to  determine  the  value  of  any  property  contained  in  the 
assessment  roll,  supply  any  omissions ;  and  after  having  faithfully 
examined,  corrected  and  equalized  the  valuation  of  the  several 
entries  or  parcels  of  property  contained  in  the  assessment  roll,  they 
shall  make  and  attach  thereto  the  prescribed  oath. 

These  sections  also  impose  penalties  and  punishments  on  members 
of  said  board  who  shall  swear  falsely  in  this  matter,  or  shall  willfully 
neglect  to  attend  any  meeting  of  said  board :  adjudges  ever}'-  person 
who  shall  swear  falsely  on  an  examination  before  said  board,  guilty 
of  willful  and  corrupt  perjury,  and  to  the  assessed  value  of  his  pro- 
perty shall  be  added  ten  per  cent.  Appeals  to  the  county  board  of 
assessments  are  also  provided  for  in  cei'tain  cases.     The  assessment 


REPORT  OF  JOINT  COMMITTEE.  259 

roll,  tlius  corrected,  shall  be  deposited  with  the  clerk  of  the  board 
of  supervisors,  on  or  before  the  first  day  of  August  in  each  year. 

The  county  board  of  assessments  shall  be  composed  of  three 
suitable  persons — freeholders  of  the  county — to  be  chosen  by  the 
board,  of  supervisors  at  a  special  meeting  thereof,  to  be  held  on  the 
second  Tuesda}'-  of  June  next,  and  at  every  annual  meeting  thereafter; 
no  two  of  whom  shall  reside  in  the  same  town,  nor  in  the  same  As- 
sembly district  in  counties  containing  three  or  more  Assembly 
districts. 

Sections  43  to  46  require  the  members  of  the  county  board  of 
assessments  to  meet  and  organize  at  the  office  of  the  clerk  of  the  board 
of  supervisors,  on  the  first  Tuesday  of  August  in  each  year.  The 
clerk  of  the  board  of  supervisors  is  to  be  the  clerk  of  the  county 
board  of  assessments.  Said  board  shall  proceed  to  examine  the 
assessment  rolls  of  the  several  towns  and  cities  of  their  count}-,  and 
in  this  particular  perform  the  duties  heretofore  required  of  the  board 
of  supervisors,  in  the  equalization  of  assessments,  and  the  correction 
of  the  assessment  rolls.  When  completed,  they  shall  transmit,  by 
mail,  to  the  State  Assessor,  a  certificate  containing  the  aggregate 
valuations  of  all  the  real  and  personal  property  in  their  county  and 
every  town  thereof. 

The  county  board  of  assessments,  or  a  majority  of  them,  shall  also 
certify  on  oath,  that  they  have  justly  and  impartially  examined,  cor- 
rected and  equalized,  the  aggregate  valuations  of  all  the  real  estate 
of  the  several  town  and  cities  in  the  county,  and  produced  a  just 
proportion  between  the  several  valuations  thereof,  which  certificate 
shall  be  attached  to  each  assessment  roll.  The  assessment  roll  thus 
corrected  and  certified,  shall  be  delivered  to  the  clerk  of  the  next 
board  of  supervisors. 

Section  47  requires  the  board  of  supervisors,  at  their  annual  meet- 
ing to  estimate  and  enter  the  tax  of  each  person  whose  name  is  con- 
tained in  the  assessment  roll,  in  its  appropriate  column,  and  opposite 
the  aggregate  valuation  of  his  taxable  property ;  which  completed 
a.ssessment  roll,  with  the  warrant  of  said  board  of  supervisors 
attached,  shall,  on  or  before  the  15th  day  of  December,  be  delivered 
to  the  collector  or  tax  receivers  of  the  several  towns  and  cities  in 
their  count3^  They  shall  also  make  and  deposit  a  true  copy  of  the 
assessment  roll  of  each  town  or  city  with  the  clerk  thereof,  for  the 
use  of  such  town  or  city. 

Sections  49  to  51  contain  instructions  from  the  board  of  super- 
visors, which  are  to  be  embodied  in  the  warrant  to  the  collector. 

Section  52  applies  the  provisions  of  this  act  to  the  city  and  county 
of  New  York,  only  so  far  as  it  can  be  done  consistently  with  the 
provisions  of  the  act  of  April  14,  1859,  relative  to  taxes  and  as.sess- 
ments  in  said  city  and  county.  But  it  requires  the  ta.x  commissioners 
to  enter  in  alphabetical  order,  the  names  of  all  persons  and  corpo- 
rations subject  to  taxation",  and  the  assessed  valuation  of  their  per- 


260  REPORT  OF  JOINT  C0MMITTP:E. 

sonal  property  in  books,  to  be  ])rovJdcd  for  that  purpose  by  the 
Comptroller;  which  books  shall  be  open  for  public  inspection,  and 
supersede  the  present  mode  of  enrollment  of  personal  property. 

Sections  54,  55,  provide  that  in  case  any  assessor  or  member  of 
the  town  or  county  board  of  assessments  neglects  or  fails  to  perform 
any  duty  required  of  him  by  this  act,  the  other  assessors  shall  per- 
form such  duties  and  certify  the  name,  nature  and  cause  of  such 
omission  to  the  board  of  supervisors,  and  every  willful  delinquent 
is  to  be  adjudged  guilty  of  a  misdemeanor,  and  forfeit  to  the  people 
of  this  State  the  sum  of  fifty  dollars;  and  his  name  and  residence 
shall  be  sent  to  the  State  Assessor,  who  shall  require  the  district 
attorney  to  prosecute  for  such  fine  and  penalty. 

Sections  56  to  60  provide  for  the  election  of  a  State  Assessor  by 
the  Legislature  on  the  first  Tuesday  of  March  next,  and  every  third 
year  thereafter,  to  receive  an  annual  salary  of  two  thousand  five 
hundred  dollars,  employ  a  deputy  and  clerk,  occupy  rooms  in  the 
State  Hall,  and  in  addition  to  the  exercise  of  the  supervisory  powers 
over  assessments,  he  shall  visit,  examine  and  value  the  real  estate 
of  every  county  in  the  State  once  during  every  five  years.  He  shall 
make  abstracts  of  the  value  of  the  real  estate  of  every  town  in  the 
several  counties,  and  record  the  same  in  his  office. 

Sections  61  to  63  constitute  the  State  Assessor  and  the  Comptroller 
a  State  Board  of  Equalization,  and  require  said  board  to  meet  at  the 
office  of  the  State  Assessor  on  the  first  Tuesday  of  September  in 
each  year,  for  the  purpose  of  examining  and  equalizing  the  assessed 
valuation  of  all  the  real  estate  in  the  State  equally  among  the  several 
counties  thereof  The  result  of  such  equalization  is  to  be  certified 
by  the  members  of  said  board,  and  filed  in  the  office  of  the  Comp- 
troller by  the  first  day  of  October. 

The  Comptroller  shall  compute  and  apportion  the  State  tax 
thereon  among  the  several  counties,  and  send  a  statement  thereof  to 
the  several  boards  of  supervisors,  containing  the  amount  to  be  levied 
and  collected  from  their  respective  counties,  which  shall  be  raised 
and  collected  by  the  annual  collection  of  taxes  in  the  several  counties 
in  the  manner  prescribed  by  law. 

Your  committee  have  before  remarked  that  our  present  system  of 
taxation  combines  the  plan  of  assessment  of  all  kinds  of  property 
at  its  true  value,  and  the  partial  adoption  of  the  balance  method,  or 
in  common  parlance,  the  deduction  of  indebtedness  or  liability  from 
the  value  of  property  in  the  hands  of  the  owner.  We  are  satisfied 
that  our  people  are  not  yet  prepared  for  a  radical  change  in  this  sys- 
tem, and  it  may  be  that  we  are  not  old  enough  to  change  it  to  the 
true  principle  of  all  taxation,  viz. :  that  all  property,  irrespective  of 
ownership,  asking  the  care  of  government,  should  pay  its  share  of 
the  cost  of  that  care ;  we  have,  therefore,  in  the  bill  which  we  pre- 
sent, contented  ourselves  with  the  introduction  of  amendments, 
which  will  tend,  in  our  judgment,  to  remedy  known  and  acknow- 


REPORT  OF  JOINT  COMMITTEE.  261 

leclgecl  evils,  and  undisguised  open  departures  from  the  equities  that 
should  always  govern  in  the  enactment  of  general  laws.  Whatever 
practically  may  be  the  fact,  theoretically  the  indebtedness  of  tbe 
owner  of  real  estate  by  way  of  actual  lien  thereon,  is  not  allowed  in 
abatement  of  the  amount  of  the  assessed  value  thereof;  while  no 
matter  from  what  source  the  liability  may  come,  the  owner  of  per- 
sonal property  rebates  his  icliole  indebtedness  from  the  assessed  value 
of  this  personal  property  :  upon  the  doctrme  of  equality  this  is 
clearly  unjust,  and  should  be  remedied,  if  the  present  system  in 
regard  to  personal  property  remains  unaltered;  we  have  therefore 
so  amended  the  law  as  to  allow  the  payment  of  that  portion  of  the 
tax  levied  upon  real  estate,  which  is  the  quota  representing  the  value 
of  the  mortgage  thereon,  when  paid  by  the  mortgagor,  to  be  in  his 
hands  a  set-off  to  the  payment  of  so  much  interest  or  principal  upon 
the  mortgage,  except  in  cases  where  the  mortgage,  as  a  basis  of  a 
capital  under  the  existing  laws  of  this  State,  is  liable  to  taxation  as 
such,  and  also,  except  where  the  mortgage  is  held  by  a  non-resident, 
and  consequently  is  liable  to  taxation  in  the  hands  of  the  holder  at 
home;  while  some  of  us  are  opposed  to  this  reform,  yet,  others  of 
the  committee  do  not  doubt  the  justice  and  equity  of  this  amend- 
inent,  while,  at  the  same  time  we  are  fearful  that  its  practical  effect 
may  not  be  so  beneficial  as  many  of  its  advocates  hope  ;  but  some 
of  the  committee  contend  this  reform  is  demanded  by  the  great  mass 
of  our  rural  population,  and  should  be  given  to  them  if  personal 
property  continues  to  enjoy  the  same  exeniption  in  a  greater  degree ; 
it  will  be  seen  that  we  answer  the  objection  made  by  some,  that  it 
would  drive  home  money  from  abroad  seeking  investment  here;  by 
excluding  mortgages  held  by  non-residents  from  its  operation,  while 
at  the  same  time  we  protect  our  own  people  mortgagees,  by  j)rovid- 
ing  for  a  deduction  of  the  representative  value  of  such  mortgages 
from  the  aggregate  or  their  personal  property ;  the  banking  and  insu- 
rance companies  invest  their  capital  by  law  in  certain  kinds  of  secu- 
rities and  are  taxed  upon  their  whole  aggregate  capital ;  we  therefore, 
to  avoid  the  great  labor  and  confusion,  not  to  say  insurmountable 
difiiculty  of  applying  the  rule  to  them,  also  except  such  mortgages 
as  are  held  by  them  as  capital ;  if  this  amendment  results  in  no  other 
good,  it  will  at  least  bring  upon  the  assessment  roll  a  vastly  great 
increase  of  personal  property  flir  beyond  the  actual  value  of  mort- 
gage liens  in  the  shape  of  the  personalty  incident  to  the  farm  now 
shielded  from  taxation  upon  the  pretext  of  indebtedness  for  the  soil. 
The  other  great  evil  that  we  have  endeavored  to  remedy,  is  one 
that  has  been  and  continues  to  be  complained  of,  and  we  think  justly, 
by  the  great  mass  of  the  tax-payers  of  the  State ;  we  refer  to  the 
inequality  of  assessed  values  of  property  and  the  omission  or  escape 
of  immense  amounts-of  personal  property  from  the  assessment  roll. 
Estimates  of  value  are  falsely  made,  evidently  first  by  the  local  asses- 
sors to  favor  towns  in  the  county  equalization,  then  again  by  county 


262  r.EPORT  OF  JOINT  COMMITTEE. 

boards  to  lessen  their  proportion  of  the  State  tax;  it  seems  to  be 
the  aim  on  all  sides  not  to  comply  with  the  law  and  their  solemn 
oaths,  so  to  value  property  that  equity  in  taxation  may  obtain,  but 
that  they  may  by  the  violation  of  both,  work  injustice  and  do  wrong ; 
if  the  amount  of  injustice  in  this  regard  were  equal  over  the  entire 
of  a  county  or  the  State,  then  to  that  extent  the  injustice  would 
work  no  actual  evil ;  but  the  erratic  departures  from  right  varying 
in  numbers  and  degree  with  the  assessors  and  their  individual  notions 
of  what  departure  from  right  will  protect  or  benefit  their  localities, 
leaves  the  tax-paj'cr  to  the  mercies  of  chance  alone ;  we  propose  to 
remedy  all  this,  by  fixing  as  the  rule  of  all  assessments  the  actual 
local  market  value  of  property,  .not  depending  upon  opinion  or  sur- 
mise on  the  part  of  the  assessor,  or  a  desire  to  escape  taxation  on  the 
part  of  the  owner :  this  seems  to  us  the  only  true  rule.  The  daily 
transactions  of  life  in  the  buying  and  selling  of  property,  furnish  the 
balance  whicli  weighs  accurately  all  values ;  it  is  true  that  sometimes 
speculation,  or  fancied  future  or  prospective  change  may  give  ficti- 
tious values  to  property,  but  these  are  spasmodic,  not  continuous ; 
after  all  the  main  element  of  value  is  demand  and  supply,  and,  that 
will  always  determine  the  rate  or  value  in  exchange,  whether  it  be 
one  piece  of  property  for  another,  or  for  money  or  its  representative 
which  is  merely  the  agent  of  the  exchange  ;  then  the  town  in  the 
county  is  not  valued  unjustly  as  compared  with  the  sister  towns,  and 
the  county  pays  only  such  portion  of  the  State  tax  as  its  actual 
wealth,  compared  with  all  the  other  counties  of  the  State,  demands. 
But  back  of  all  this  is  another  grave  and  serious  evil  in  the  working 
of  our  present  system  ;  a  large  amount  of  property  escapes  taxation 
entirely ;  how  is  this  to  be  remedied  ?  All  will  acknowledge  that 
all  property  bona  fide  owned  by  a  citizen  should  be  assessed :  is  it 
assessed  ?  the  answer  must  be,  no.  Let  every  one  look  to  his  own 
locality ;  can  we  be  pointed  to  an  assessment  roll  in  the  State  that  con- 
tains all  the  'projyerty  within  the  knowledge  of  any  one  of  the  residents  in 
the  assessment  district?  some  argue :  Well,  granted  this  is  true,  the 
average  of  omission  is  probably  about  equal  over  the  State,  so  this 
makes  the  thing  equitable. 

Again,  others  argue  that  a  true  record  of  the  value  of  personal 
property  in  a  given  locality  will  drive  the  possessor  from  the  place, 
and  it  is  better  to  get  what  you  can  than  to  lose  a  part,  together  with 
the  benefit  arising  from  the  employment  of  the  capital.  It  is  also 
said  that  real  estate  is  notoriously  undervalued,  and  by  that  means 
an  equity  of  assessment  is  reached  by  the  absolute  omission  of  the 
greater  portion  of  the  personalty.  We  ask  you  to  take  into  consid- 
eration the  situation  of  those  who  are  on  the  tax  list.  It  may  be 
true  that  your  assessors  are  as  knavish  and  derelict  of  duty  as  their 
neighbors,  and  so  the  matter,  as  far  as  communities  are  concerned, 
works  no  injury  ;  but  j^our  individual  tax-payer  has  great  cause  to 
know  he  is  amerced  in  the  cost  of  maintaining  government  for  A,  B, 


REPORT  OF  JOINT  COMMITTEE.  263 

C,  D,  &c.,  &c.,  whose  concealed  or  omitted  wealth  far  outweighs  in 
value  his  humble,  unpretending  home  ;  for  though  low  the  roof  tree, 
it  is  too  lofty  to  escape  the  cj'e  of  the  assessor.  We  charge  without 
fear  of  denial  that  under  the  working  of  our  present  system  of  assess- 
ments the  men  of  moderate  and  small  means  pay  largely  in  excess 
the  taxes  of  the  government.  One  per  cent  of  the  assessed  value  of 
all  the  property  in  a  given  town  is  asked  by  the  collector  as  the  tax. 
If  all  having  property  in  that  town  are  assessed  in  proportion,  and 
also  in  just  proportion  to  other  towns  all  over  the  State,  no  wrong 
is  done,  though  but  a  tithe  of  the  real  value  is  set  down.  But  we 
all  know  such  is  not  anywhere  the  case  ;  and  your  committee  believe 
that  a  just  and  true  valuation  of  all  the  property  liable  to  taxation 
would  not  only  greatly  reduce  the  percentage  of  tax,  but  v/ould  also 
relieve  many  who  now  unfortunately  pay  for  others  as  well  as  them- 
selves. What  is  the  remedy  ?  There  seems  to  be  a  very  great 
repugnance  among  our  people  to  the  plan  which  has  been  sometimes 
urged,  and  which  was  the  basis  of  the  bill  pressed  by  the  Assembly 
last  winter,  viz. :  to  make  every  man,  under  the  solemnity  of  an 
oath,  become  his  own  assessor  by  compelling  him  to  give  a  fidi, 
minute  and  complete  detail  of  his  property,  both  as  to  kind,  situation 
and  value,  or,  in  other  words,  to  adopt  the  method  known  by  the 
name  of  listing.  Objection  after  objection  is  urged,  but  the  one 
most  entitled  to  consideration  is  the  inquisitorial  nature  of  the  system ; 
the  unnecessary  exposure  of  the  financial  condition  of  the  party  to 
the  gaze  of  his  neighbors,  working  injury  to  his  business,  clouding 
his  prospects  of  pecuniary  success,  and  even  culminating  in  his 
final  bankruptcy  and  ruin,  wc  answer,  is  it  the  duty  of  community 
to  enact  laws  for  the  purpose  of  educating  men  in  fraud  and  deceit; 
would  it  be  better  that  the  people  should  place  implicit  faith  and 
trust  in  mere  appearances  of  wealth,  and  thus  be  finally  deceived 
and  injured,  than  that  the  truth  shouid  be  known  so  that  confidence 
should  be  a  certainty.  But  no  danger  need  be  apprehended;  England, 
France,  all  the  civilized  nations  of  the  Old  World  have  been  gov- 
erned partially  by  tiiis  rule  for  long  years,  and  to-day  it  obtains 
fully  and  stringently  in  twenty-eight"  out  of  thirty-two  of  the 
States  and  Territories  of  this  Union ;  and  New  Yoi-k  is  one  of  tlie 
only  three  States  known  to  your  committee  not  under  the  rule.  In 
all  but  two  of  the  states  the  statement  or  list  of  the  party  to  be  assessed 
is  required  to  be  accompanied  by  his  oath  as  to  its  truth,  and  in  most 
of  those  States,  in  addition  thereto,  the  assessor  has  the  right  further 
to  examine  the  party  and  to  call  in  other  evidence  if  he  may  deem 
it  necessary ;  this  list  is  open  to  inspection  and  examination  by  the 
public,  makes  a  jiart  of  the  official  papers  and  assessment  roll  of 
the  assessor,  and  becomes  public  property  ;  no  such  objection  is 
made  to  the  practice  in  other  States,  and  we  have  the  concurrent 
testimony  of  all  those  who  have  tried  tlie  system,  that  its  operation 
instead  of  being  onerous,  inquisitorial  or  unjust,  produces  equity  of 


264  REPORT  OF  JOINT  COMMITTEE. 

taxation  and  acquiesence  in  tlie  accurate  justice  with  which  the 
public  burdens  are  divided  among  tlie  people.  Under  this  system 
the  States  of  Ohio,  Indiana  and  Illinois,  where  the  agricultural  inte- 
rests largely  predominate  ;  States  new,  organized  long  after  our  own, 
whoso  personal  wealth  no  one  for  a  moment  will  contend  in  the 
aggregate  will  reach  the  one-half  the  value  of  the  same  in  this  state, 
with  an  estimated  worth  of  real  estate  about  equal  to  ours,  assess 
about  $200,000,000  more  personal  property  than  we  do,  or,  in  other 
words,  eighty  per  cent  in  excess  of  our  assessed  value.  And  we 
may  look  through  the  census  returns,  and  we  will  find  that  in  almost 
every  instance  the  aggregate  of  assessments  in  each  of  the  states  of 
the  Union  as  compared  with  ours  will  show  nearly  the  same  result. 
In  this  state  the  capital  invested  in  banks  and  insurance  companies, 
which  by  law  is  placed  upon  our  assessm.ent  rolls  at  its  nominal 
amount,  aggregate  about  $175,000,000 ;  while  the  whole  assessed 
value  of  personal  property  in  the  state  is  but  little  over  ,§300,000,000, 
the  city  of  New  York  is  assessed  at  about  $550,000,000;  of  this 
$400,000,000  is  real  estate,  $100,000,000  bank  and  insurance  capital, 
and  the  remainder  $50,000,000,  is  all  that  is  assessed  as  individual 
personal  property  ;  does  any  one  for  a  moment  believe  that  the  fifth 
part  of  individual  personal  property  of  that  city  finds  a  place  on  the 
assessment  roll  ?  What  is  true  of  the  city  of  New  York  is  also  true  of 
every  city,  town  and  village  in  the  state,  and  the  just  and  true  esti- 
mate of  all  alike  will  not  do  injurj^to  New  York  city  for  the  benefit 
of  the  rural  districts,  for  such  a  mass  of  wealth  skulking  and  hiding 
from  the  tax-gatherer,  will  be  brought  to  light,  that  the  burdens  now 
resting  in  unj  ust  proportions  upon  the  tax-payer  of  both  city  and  coun- 
try, will  become  comparatively  light,  and  be  cheerfully  borne  because 
of  their  equalit}^  coupled  with  their  necessity ;  your  committee,  firm 
in  the  belief  that  this  is  the  only  true  and  certain  way  to  arrive  at  the 
whole  truth  and  consequent  equity  of  assessed  values,  yet  in  deference 
to  the  strong  objections  made  to  the  public  inquisition  of  the  listing 
system  as  used  in  other  states,  have,  while  adopting  its  machinery,  so 
arranged  the  management  of  the  same  as  to  confine  the  details  of  the 
examination  to  the  knowledge  of  the  assessor  and  the  party  alone, 
except  where,  for  the  furtherance  of  justice  and  the  punishment  of 
guilt,  it  is  necessary  that  the  same  shall  be  made  public  ;  we  intend 
that  the  assessor  shall  use  the  valuation  list  as  a  day  book  upon 
which  are  entered  the  items  of  property  and  their  valuation  in  detail, 
to  be  by  him  posted  in  aggregates  in  the  assessment  roll,  which  is 
exposed  to  and  becom.es  the  property  of  the  public ;  and  we  confi- 
dently believe  the  result  will  be  the  true  and  correct  statement  of 
kind,  quantity  and  intrinsic  value  of  all  the  tax-paying  property 
of  the  state. 

Your  committee  are  convinced  that  practically  under  the  present 
law,  the  town  board  of  assessment  is  a  board  of  merely  clerical  rather 
than  judicial  review,  and  have  therefore,  in   the  bill  presented  re- 


REPORT  OF  JOINT  COMMITTEE.  265 

modeled  such  board,  by  adding  to  the  board  of  assessors  in  their  duty 
of  final  adjustment  or  review,  the  supervisor  and  town  clerk  in  towns 
and  the  mayor  and  clerk  in  cities ;  the  official  position  of  these  offi- 
cers give  warrant  of  their  capacity  and  fitness  for  the  performance 
of  this  additional  duty  ;  and  their  exemption  from  the  onerous  and 
perplexing  duties  attending  the  original  labor  of  collecting  and  con- 
densing the  assessments,  makes  them  unprejudiced  arbitrators.  We 
have  spoken  of  one  great  trouble  in  the  business  of  equalization  of 
assessments,  growing  out  of  the  rivalry  between  towns  in  the  same 
county,  and  counties  with  each  other,  to  prove,  not  which  one  is  the 
most  prosperous  and  rich,  but  which  can  be  shown  to  be  the  most 
poverty  stricken,  in  order  to  avoid  a  fair  proportion  of  taxation ; 
our  proposed  remedy  in  part  for  this  evil,  is  to  take  from  the  boards 
of  supervisors  this  duty  and  to  make  a  country  board  of  assessments 
by  appointment  of  three  freeholders  not  supervisors ;  the  outgoing 
board  of  supervisors  appoint,  in  open  session,  by  viva  voce  choice, 
such  board,  locating  them  in  different  parts  of  the  county,  and  select- 
ing them  from  the  tax-payers;  it  is  useless  to  disguise  the  fiict  that 
now,  in  almost  every  board  of  supervisors  a  cabal  or  ring  is  formed 
by  means  of  which  the  towns  outside  the  ring  are  equalized  not  be- 
yond their  true  value,  but  great!}'  in  excess  of  their  due  proportion 
as  compared  with  the  towns  represented  by  the  junto ;  all  agree  to 
put  the  aggregate  of  the  county  as  low  as  they  dare  go,  in  order  not 
to  give  undue  advantage  to  their  sister  counties  ;  we  believe  the  re- 
form will  give  us  a  more  correct  and  just  equalization ;  one  man 
instead  of  representing  one,  is  the  officer  of  many  towns,  elected  or 
appointed  to  his  position,  not  by  those  towns,  but  by  the  action  of 
all  the  towns  in  the  county,  and  consequently  there  can  be  no  motive 
of  self-interest  or  hope  for  future  place  and  power  to  influence  or 
warp  his  judgment  and  honesty. 

The  committee  have  amended  to  some  extent  the  section  of  the 
present  law  enumerating  the  exemptions  from  assessment;  they  are 
divided  on  the  question  of  exempting  the  property  of  clergymen  to 
a  limited  amount,  but  have  concluded  to  leave  the  clause  as  they 
find  it,  to  be  acted  upon  as  the  majority  of  the  Legislature  may  con- 
sider proper.  There  is  some  weight,  however,  among  other  argu- 
ments on  this  point,  in  the  reasons  drawn  from  the  historical  view 
of  this  exemption ;  originally  this  exemption  was  demanded  and 
granted  on  account  of  the  deprivation  of  political  rights  and  privi- 
leges, but  now,  when  under  our  Constitution  and  in  our  political 
practice  clergymen  are  entitled  to  and  receive  all  the  privileges  of 
other  citizens,  there  would  seem  to  be  no  good  reason  why  they 
should  enjoy  any  especial  advantages  over  others. 

Some  have  urged  that  inasmuch  as  the  Federal  government  in  their 
recent  enactments  looking  for  financial  aid  to  their  necessities,  have 
claimed  to  exempt  from  all  taxation,  securities  or  property  in  Uni- 
ted States  indebtedness,  therefore  by  express  terms  our  laws  should 
34 


266  REPORT  OF  JOINT  COMMITTEE. 

recof2;nize  such  exemptions;  your  committee  liavc  declined  to  do  so. 
If  the  liiw  of  the  United  States  on  tiiat  subject  is  constitutionally 
sound,  tbere  can  certainly  be  no  necessity  ibr  our  action  at  all ;  if 
on  tbe  contrary  it  be  true,  as  some  of  the  committee  believe,  that 
such  exemption  is  unconstitutional  and  cannot  do  away  with  the 
right  of  the  State  for  local  purposes  to  tax  such  property,  then  we 
have  at  least  done  no  wrong  to  the  holder  by  abstaining  from  ex- 
pressly naming  it  as  one  of  the  subjects  of  taxation  ;  one  form  of 
this  question  has  been  recently  before  the  Court  of  Appeals  in  this 
State  for  adjudication  and  was  decided  at  its  last  sitting.  A  bank 
whose  capital  deposited  with  the  Banking  Department,  was  in  part 
represented  by  United  States  stocks,  claimed  to  the  extent  of  their 
value  exemption  from  assessment  and  consequent  taxation ;  the  court 
held  in  their  decision,  that  under  our  laws,  the  ccqntal  of  the  bank 
was  liable  to  taxation,  and  could  not  escape,  no  matter  what  might 
be  the  condition  as  to  exemption  per  se  in  any  way  of  the  represent- 
atives of  that  capital.  Although  the  question  of  constitutional 
power  in  the  premises  was  not  decided,  yet  the  leading  opinion  in 
the  case  asks  a  very  significant  question  as  to  the  right  of  the  gen- 
eral government  thus  to  interfere  with  the  local  rights  of  taxation. 
Your  committee  are  divided  upon  this  point,  but  a  portion  of  them 
wish  to  say  that  they  do  not  desire  at  this  critical  juncture  of  our 
national  finances,  to  set  up  an  empt}^,  vain-glorious  cry  of  State's 
rights,  but  would  rather  patriotically  submit  to  the  exercise  of 
doubtful  powers,  if  clearly,  good  could  be  done  to  our  common 
country;  but  we  should  feel  pained  and  humiliated  indeed  to  con- 
fess that  the  sterling  integrity  of  the  loyal  people,  the  unbounded 
resources  of  our  government,  the  power,  indomitable  determination, 
and  assured  certainty  that  we  shall  crush  the  rebellion,  should  be  so 
distrusted  by  the  money-lender  and  stock-jobber  as  to  render  it 
necessary  for  the  government  to  offer  usury  in  the  shape  of  exemp- 
tion from  State  taxation  for  the  loan  of  moneys  needed  for  her  uses. 
The  government  of  the  United  States  is  a  government  of  limited 
powers ;  it  has  the  clear  undoubted  right  to  levy  taxes  over  the 
whole  Union ;  but  when  a  State  for  its  own  local  municipal  purposes 
uses  its  reserved  right  of  local  taxation,  the  national  government 
can  have  no  riglit  to  interfere  with  it;  the  moment  the  stock  of  the 
United  States  passes  from  under  the  hand  of  the  treasury  to  the 
individual  lender,  it  loses  its  nationality,  except  as  an  evidence  of 
national  indebtedness,  not  national  p)roperty,  but  becomes  private,  indi- 
vidual property,  and  as  such,  must  be  governed  by,  and  subject  to 
all  the  laws  which  govern  the  other  property  of  the  citizen ;  will 
any  one  contend  for  a  moment  that  in  consideration  of  a  loan  to  the 
United  States,  the  remaining  dollars  of  an  individual  can  by  law  be 
exempted  from  State  tax  ?  Before  the  loan  the  money  therein  in- 
vested was  taxed,  and  its  representative  cannot  be  excused  from  the 
same  burden.     Can  the  United  States  say  to  the  New  York  Central 


REPORT  OF  JOINT  COMMITTEE.  267 

railroad,  in  consideration  that  you  make  a  given  rebate  on  transpor- 
tation on  our  account,  we  exempt  you  from  the  payment  of  any- 
State  or  other  local  tax?  We  grant  it  can  exempt  the  road  for  such 
consideration  by  special  enactment  from  the  operation  of  the  United 
States  revenue  law ;  but  no  one  can  be  so  insane  as  to  claim  its 
power  to  interfere  with  and  destroy  the  right  of  the  State  in  the 
premises  ;  the  exemption  of  Government  stocks  from  State  taxation 
now  enacted  into  law  might  not  work  in  itself  any  serious  injury, 
but  the  rule  which  should  permit  and  maintain  its  soundness,  would 
annihilate  all  State  right  of  taxation  for  any  ])urpose,  and  if  pushed 
to  its  ultimate  conclusion  would  obliterate  State  lines  and  State  gov- 
ernments, with  the  concentration  and  consolidation  of  all  power  in 
the  general  government  alone. 

In  concluding  its  labors,  your  committee  need  not  remind  the 
Legislature  again  of  the  vast  importance  of  the  subject ;  its  magni- 
tude alone  will  be  sufficient  excuse  for  the  failure  to  elucidate  the 
subject  in  all  its  details,  we  claim  only  for  the  bill  we  herewith  sub- 
mit, that  it  is  an  improvement  in  the  right  direction,  and  we  leave 
to  the  future  the  education  of  our  people,  not  only  towards  perfec- 
tion in  the  machinery  of  assessment  and  taxation,  but  we  trust 
towards  a  higher  and  better  position  in  intellectual  and  physical 
purity,  which,  governed  by  a  cheerful  submission  to  the  laws  of 
morality  and  religion,  will  lessen  the  necessity  of  increasing  taxation 
for  enjoyment  of  right  and  protection  from  wrong. 

All  of  which  is  respectfully  submitted. 

JAMES  A.  BELL, 
Chairman  Joint  Select  Committee. 


UC  SOUTHERN  REGIONAL  LIBRARY  FACILITY 


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